[ { "id": "WOK-S-101", "slug": "wok-s-101", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.2", "indicator_family": "Faire Arbeit & Einkommen", "item": "Faire Arbeit & Einkommen – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-101", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-102", "slug": "wok-s-102", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.2", "indicator_family": "Faire Arbeit & Einkommen", "item": "Faire Arbeit & Einkommen – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-102", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-103", "slug": "wok-s-103", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.2", "indicator_family": "Faire Arbeit & Einkommen", "item": "Faire Arbeit & Einkommen – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-103", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-104", "slug": "wok-s-104", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.3", "indicator_family": "Sozialschutz & Benefits", "item": "Sozialschutz & Benefits – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-104", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-105", "slug": "wok-s-105", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.3", "indicator_family": "Sozialschutz & Benefits", "item": "Sozialschutz & Benefits – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-105", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-106", "slug": "wok-s-106", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.3", "indicator_family": "Sozialschutz & Benefits", "item": "Sozialschutz & Benefits – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-106", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-101", "slug": "wok-sc-101", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.2", "indicator_family": "Living‑Wage in Lieferkette", "item": "Living‑Wage in Lieferkette – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-101", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-102", "slug": "wok-sc-102", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.2", "indicator_family": "Living‑Wage in Lieferkette", "item": "Living‑Wage in Lieferkette – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-102", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-103", "slug": "wok-sc-103", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.2", "indicator_family": "Living‑Wage in Lieferkette", "item": "Living‑Wage in Lieferkette – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-103", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-101", "slug": "wok-g-101", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.b", "indicator_family": "Pay Ratio & Fairness", "item": "Pay Ratio & Fairness – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-101", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-102", "slug": "wok-g-102", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.b", "indicator_family": "Pay Ratio & Fairness", "item": "Pay Ratio & Fairness – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-102", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-103", "slug": "wok-g-103", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.b", "indicator_family": "Pay Ratio & Fairness", "item": "Pay Ratio & Fairness – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-103", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-107", "slug": "wok-s-107", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.b", "indicator_family": "Lokale Beschaffung benachteiligte Gruppen", "item": "Lokale Beschaffung benachteiligte Gruppen – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2; GRI 308/414/408/409", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-107", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-108", "slug": "wok-s-108", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.b", "indicator_family": "Lokale Beschaffung benachteiligte Gruppen", "item": "Lokale Beschaffung benachteiligte Gruppen – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-S-108", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-109", "slug": "wok-s-109", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.b", "indicator_family": "Lokale Beschaffung benachteiligte Gruppen", "item": "Lokale Beschaffung benachteiligte Gruppen – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-109", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-101", "slug": "wok-sys-101", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.a", "indicator_family": "Gemeinwohl‑Investitionen (Armut)", "item": "Gemeinwohl‑Investitionen (Armut) – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-101", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-102", "slug": "wok-sys-102", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.a", "indicator_family": "Gemeinwohl‑Investitionen (Armut)", "item": "Gemeinwohl‑Investitionen (Armut) – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-102", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-103", "slug": "wok-sys-103", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.a", "indicator_family": "Gemeinwohl‑Investitionen (Armut)", "item": "Gemeinwohl‑Investitionen (Armut) – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-103", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-110", "slug": "wok-s-110", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.2", "indicator_family": "Unterbeschäftigung & Prekarität", "item": "Unterbeschäftigung & Prekarität – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-110", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-111", "slug": "wok-s-111", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.2", "indicator_family": "Unterbeschäftigung & Prekarität", "item": "Unterbeschäftigung & Prekarität – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-111", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-112", "slug": "wok-s-112", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.2", "indicator_family": "Unterbeschäftigung & Prekarität", "item": "Unterbeschäftigung & Prekarität – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-112", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-104", "slug": "wok-g-104", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.a", "indicator_family": "Steuertransparenz für Sozialstaat", "item": "Steuertransparenz für Sozialstaat – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-104", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-105", "slug": "wok-g-105", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.a", "indicator_family": "Steuertransparenz für Sozialstaat", "item": "Steuertransparenz für Sozialstaat – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-105", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-106", "slug": "wok-g-106", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.a", "indicator_family": "Steuertransparenz für Sozialstaat", "item": "Steuertransparenz für Sozialstaat – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-106", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-113", "slug": "wok-s-113", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.2", "indicator_family": "Existenzsichernde Teilzeit/Minijobs", "item": "Existenzsichernde Teilzeit/Minijobs – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-113", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-114", "slug": "wok-s-114", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.2", "indicator_family": "Existenzsichernde Teilzeit/Minijobs", "item": "Existenzsichernde Teilzeit/Minijobs – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-114", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-115", "slug": "wok-s-115", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 1 – Keine Armut", "target": "1.2", "indicator_family": "Existenzsichernde Teilzeit/Minijobs", "item": "Existenzsichernde Teilzeit/Minijobs – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-115", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-101", "slug": "wok-e-101", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Nährstoffmanagement (N‑Überschuss)", "item": "Nährstoffmanagement (N‑Überschuss) – Entnahme (WSI)", "definition": "Wasserentnahme × Wasserstressindex", "unit": "m³*WSI", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-101", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "m³*WSI", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-102", "slug": "wok-e-102", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Nährstoffmanagement (N‑Überschuss)", "item": "Nährstoffmanagement (N‑Überschuss) – Reuse", "definition": "Anteil wiederverwendetes Prozesswasser", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-102", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-103", "slug": "wok-e-103", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Nährstoffmanagement (N‑Überschuss)", "item": "Nährstoffmanagement (N‑Überschuss) – Abwasserqualität", "definition": "Proben > Grenzwert", "unit": "%", "polarity": "lower_is_better", "archetype": "reg_limit", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3', Polarity='lower_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-103", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 50.0, "B2": 75.0, "B3": 100.0, "B4": 120.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-104", "slug": "wok-e-104", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Pestizideinsatz", "item": "Pestizideinsatz – Abfallintensität", "definition": "Abfallmenge je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-104", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-105", "slug": "wok-e-105", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Pestizideinsatz", "item": "Pestizideinsatz – Recyclingquote", "definition": "Anteil verwerteter Abfälle", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Recyclingquote = stofflich verwertete Menge / Gesamtabfall.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-105", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-106", "slug": "wok-e-106", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Pestizideinsatz", "item": "Pestizideinsatz – Gefährlicher Abfall", "definition": "Gefährlicher Abfall je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Gefährlicher Abfall‑Intensität = Gefährlicher Abfall / Output bzw. Umsatz.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-106", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-107", "slug": "wok-e-107", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Wasserentnahme (WSI)", "item": "Wasserentnahme (WSI) – Entnahme (WSI)", "definition": "Wasserentnahme × Wasserstressindex", "unit": "m³*WSI", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-107", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "m³*WSI", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-108", "slug": "wok-e-108", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Wasserentnahme (WSI)", "item": "Wasserentnahme (WSI) – Reuse", "definition": "Anteil wiederverwendetes Prozesswasser", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-108", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-109", "slug": "wok-e-109", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Wasserentnahme (WSI)", "item": "Wasserentnahme (WSI) – Abwasserqualität", "definition": "Proben > Grenzwert", "unit": "%", "polarity": "lower_is_better", "archetype": "reg_limit", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3', Polarity='lower_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-109", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 50.0, "B2": 75.0, "B3": 100.0, "B4": 120.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-104", "slug": "wok-sc-104", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.3", "indicator_family": "Kleinbauern‑Integration", "item": "Kleinbauern‑Integration – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2; GRI 308/414/408/409", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-104", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-105", "slug": "wok-sc-105", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.3", "indicator_family": "Kleinbauern‑Integration", "item": "Kleinbauern‑Integration – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-105", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-106", "slug": "wok-sc-106", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.3", "indicator_family": "Kleinbauern‑Integration", "item": "Kleinbauern‑Integration – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-106", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-101", "slug": "wok-p-101", "category": "P / Produkt", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Produkt‑PCF Agrar", "item": "Produkt‑PCF Agrar – PCF", "definition": "CO₂‑Fußabdruck pro Einheit", "unit": "kg CO₂e/Einheit", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "EU_WEEE", "GERMANY_VERPACKG", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-P-101", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/Einheit", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-102", "slug": "wok-p-102", "category": "P / Produkt", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Produkt‑PCF Agrar", "item": "Produkt‑PCF Agrar – Reparierbarkeit", "definition": "Reparierbarkeitsindex", "unit": "Score 0–10", "polarity": "higher_is_better", "archetype": "higher_is_better_score", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_score'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3", "bm": 4.95, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-102", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Score 0–10", "Polarity_(BM)": "higher_is_better", "BM": 4.95, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.999999, "B2": 3.999999, "B3": 5.999999, "B4": 7.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 4.95, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-103", "slug": "wok-p-103", "category": "P / Produkt", "mpd_dimension": "Mensch", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Produkt‑PCF Agrar", "item": "Produkt‑PCF Agrar – Rücknahme/Recycling", "definition": "Rücknahme‑/Recyclingquote", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3", "bm": 39.5, "bm_150pct": 59.25, "bm_250pct": 98.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-103", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 14.999999, "B2": 29.999999, "B3": 49.999999, "B4": 69.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-110", "slug": "wok-e-110", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Boden‑Organik/Fruchtbarkeit", "item": "Boden‑Organik/Fruchtbarkeit – Nettoeffekt", "definition": "Net Gain/No Net Loss/Net Loss", "unit": "Qualitativ → Klasse", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_biodiversity", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-110", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Qualitativ → Klasse", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-111", "slug": "wok-e-111", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Boden‑Organik/Fruchtbarkeit", "item": "Boden‑Organik/Fruchtbarkeit – Landumwandlung", "definition": "Neue Flächen mit hohem Risiko", "unit": "ha/Jahr", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-111", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "ha/Jahr", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-112", "slug": "wok-e-112", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.4", "indicator_family": "Boden‑Organik/Fruchtbarkeit", "item": "Boden‑Organik/Fruchtbarkeit – Deforestationsfrei", "definition": "Anteil deforestationsfreie Rohstoffe", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-112", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-116", "slug": "wok-s-116", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.3", "indicator_family": "Saisonarbeits‑Standards", "item": "Saisonarbeits‑Standards – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-116", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-117", "slug": "wok-s-117", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.3", "indicator_family": "Saisonarbeits‑Standards", "item": "Saisonarbeits‑Standards – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-117", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-118", "slug": "wok-s-118", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.3", "indicator_family": "Saisonarbeits‑Standards", "item": "Saisonarbeits‑Standards – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-118", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-107", "slug": "wok-g-107", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.1", "indicator_family": "Lebensmittelsicherheit & Rückrufe", "item": "Lebensmittelsicherheit & Rückrufe – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-107", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-108", "slug": "wok-g-108", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.1", "indicator_family": "Lebensmittelsicherheit & Rückrufe", "item": "Lebensmittelsicherheit & Rückrufe – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-108", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-109", "slug": "wok-g-109", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.1", "indicator_family": "Lebensmittelsicherheit & Rückrufe", "item": "Lebensmittelsicherheit & Rückrufe – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-109", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-113", "slug": "wok-e-113", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.1", "indicator_family": "Food Waste entlang Kette", "item": "Food Waste entlang Kette – Abfallintensität", "definition": "Abfallmenge je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-113", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-114", "slug": "wok-e-114", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.1", "indicator_family": "Food Waste entlang Kette", "item": "Food Waste entlang Kette – Recyclingquote", "definition": "Anteil verwerteter Abfälle", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Recyclingquote = stofflich verwertete Menge / Gesamtabfall.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-114", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-115", "slug": "wok-e-115", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 2 – Kein Hunger", "target": "2.1", "indicator_family": "Food Waste entlang Kette", "item": "Food Waste entlang Kette – Gefährlicher Abfall", "definition": "Gefährlicher Abfall je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Gefährlicher Abfall‑Intensität = Gefährlicher Abfall / Output bzw. Umsatz.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "A01 Landwirtschaft", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-115", "NACE2": "A01", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-116", "slug": "wok-e-116", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.9", "indicator_family": "Lokalemissionen NOx/PM/SOx", "item": "Lokalemissionen NOx/PM/SOx – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-116", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-117", "slug": "wok-e-117", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.9", "indicator_family": "Lokalemissionen NOx/PM/SOx", "item": "Lokalemissionen NOx/PM/SOx – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-117", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-118", "slug": "wok-e-118", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.9", "indicator_family": "Lokalemissionen NOx/PM/SOx", "item": "Lokalemissionen NOx/PM/SOx – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-118", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-119", "slug": "wok-s-119", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.8", "indicator_family": "Arbeits- & Gesundheitsschutz", "item": "Arbeits- & Gesundheitsschutz – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-S-119", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-120", "slug": "wok-s-120", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.8", "indicator_family": "Arbeits- & Gesundheitsschutz", "item": "Arbeits- & Gesundheitsschutz – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-S-120", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-121", "slug": "wok-s-121", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.8", "indicator_family": "Arbeits- & Gesundheitsschutz", "item": "Arbeits- & Gesundheitsschutz – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-S-121", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-104", "slug": "wok-p-104", "category": "P / Produkt", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.9", "indicator_family": "Produktsicherheit & Rückrufe", "item": "Produktsicherheit & Rückrufe – PCF", "definition": "CO₂‑Fußabdruck pro Einheit", "unit": "kg CO₂e/Einheit", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "EU_WEEE", "GERMANY_VERPACKG", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-P-104", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/Einheit", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-105", "slug": "wok-p-105", "category": "P / Produkt", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.9", "indicator_family": "Produktsicherheit & Rückrufe", "item": "Produktsicherheit & Rückrufe – Reparierbarkeit", "definition": "Reparierbarkeitsindex", "unit": "Score 0–10", "polarity": "higher_is_better", "archetype": "higher_is_better_score", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "EU/FR‑Reparierbarkeitsindex: Zerlegbarkeit, Ersatzteile, Doku.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_score'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3", "bm": 4.95, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-P-105", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Score 0–10", "Polarity_(BM)": "higher_is_better", "BM": 4.95, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.999999, "B2": 3.999999, "B3": 5.999999, "B4": 7.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 4.95, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-106", "slug": "wok-p-106", "category": "P / Produkt", "mpd_dimension": "Mensch", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.9", "indicator_family": "Produktsicherheit & Rückrufe", "item": "Produktsicherheit & Rückrufe – Rücknahme/Recycling", "definition": "Rücknahme‑/Recyclingquote", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3", "bm": 39.5, "bm_150pct": 59.25, "bm_250pct": 98.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-P-106", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 14.999999, "B2": 29.999999, "B3": 49.999999, "B4": 69.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-110", "slug": "wok-g-110", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.d", "indicator_family": "Datenschutz (Gesundheitsdaten)", "item": "Datenschutz (Gesundheitsdaten) – Datenschutzvorfälle", "definition": "Fälle pro 1 Mio Kunden", "unit": "Fälle/Mio", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO/IEC 27001 & 27701, NIS2", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_IEC_27001", "ISO_IEC_27701", "EU_NIS2" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/27001", "https://www.iso.org/standard/71670.html", "https://digital-strategy.ec.europa.eu/en/policies/nis2-directive" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Vorfälle pro 1 Mio. Kunden (DSGVO/NIS2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-110", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/Mio", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/27001\nhttps://www.iso.org/standard/71670.html\nhttps://digital-strategy.ec.europa.eu/en/policies/nis2-directive", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-111", "slug": "wok-g-111", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.d", "indicator_family": "Datenschutz (Gesundheitsdaten)", "item": "Datenschutz (Gesundheitsdaten) – Privacy by Design", "definition": "Abdeckung relevanter Features/Produkte", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO/IEC 27001 & 27701, NIS2", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_IEC_27001", "ISO_IEC_27701", "EU_NIS2" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/27001", "https://www.iso.org/standard/71670.html", "https://digital-strategy.ec.europa.eu/en/policies/nis2-directive" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Vorfälle pro 1 Mio. Kunden (DSGVO/NIS2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; rote Linie/Assurance besonders prüfen", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-111", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/27001\nhttps://www.iso.org/standard/71670.html\nhttps://digital-strategy.ec.europa.eu/en/policies/nis2-directive", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-112", "slug": "wok-g-112", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.d", "indicator_family": "Datenschutz (Gesundheitsdaten)", "item": "Datenschutz (Gesundheitsdaten) – Security Reifegrad", "definition": "ISO/27001 Reifegrad", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO/IEC 27001 & 27701, NIS2", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_IEC_27001", "ISO_IEC_27701", "EU_NIS2" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/27001", "https://www.iso.org/standard/71670.html", "https://digital-strategy.ec.europa.eu/en/policies/nis2-directive" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Vorfälle pro 1 Mio. Kunden (DSGVO/NIS2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-112", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/27001\nhttps://www.iso.org/standard/71670.html\nhttps://digital-strategy.ec.europa.eu/en/policies/nis2-directive", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-101", "slug": "wok-re-101", "category": "RE / Real Estate", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.9", "indicator_family": "Gesunde Gebäude (IAQ)", "item": "Gesunde Gebäude (IAQ) – Betriebsenergie", "definition": "Endenergiebedarf", "unit": "kWh/m²a", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-RE-101", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/m²a", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-102", "slug": "wok-re-102", "category": "RE / Real Estate", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.9", "indicator_family": "Gesunde Gebäude (IAQ)", "item": "Gesunde Gebäude (IAQ) – Graue Emissionen", "definition": "Embodied Carbon (A1–A3)", "unit": "kg CO₂e/m²", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064", "ISO_14067", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html", "https://www.iso.org/standard/71206.html", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Embodied Carbon gem. EN 15978 (A1–A3 ggf. A4–A5); kg CO₂e/m².", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-RE-102", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/m²", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html\nhttps://www.iso.org/standard/71206.html\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-103", "slug": "wok-re-103", "category": "RE / Real Estate", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.9", "indicator_family": "Gesunde Gebäude (IAQ)", "item": "Gesunde Gebäude (IAQ) – ÖPNV‑Erreichbarkeit", "definition": "Transit‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "EN 15978 (Bau LCA), EU EPBD, ISO 52000", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EU_EPBD", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3", "bm": 0.495, "bm_150pct": 0.7424999999999999, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-RE-103", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.199999, "B2": 0.399999, "B3": 0.599999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-104", "slug": "wok-sys-104", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.4", "indicator_family": "Kultur/Bewegung fördern", "item": "Kultur/Bewegung fördern – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-104", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-105", "slug": "wok-sys-105", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.4", "indicator_family": "Kultur/Bewegung fördern", "item": "Kultur/Bewegung fördern – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-105", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-106", "slug": "wok-sys-106", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.4", "indicator_family": "Kultur/Bewegung fördern", "item": "Kultur/Bewegung fördern – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-106", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-122", "slug": "wok-s-122", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.4", "indicator_family": "Psycho‑soziale Risiken", "item": "Psycho‑soziale Risiken – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-122", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-123", "slug": "wok-s-123", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.4", "indicator_family": "Psycho‑soziale Risiken", "item": "Psycho‑soziale Risiken – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-123", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-124", "slug": "wok-s-124", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.4", "indicator_family": "Psycho‑soziale Risiken", "item": "Psycho‑soziale Risiken – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-124", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-119", "slug": "wok-e-119", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.9", "indicator_family": "Chemikaliensicherheit/REACH", "item": "Chemikaliensicherheit/REACH – Abfallintensität", "definition": "Abfallmenge je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-119", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-120", "slug": "wok-e-120", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.9", "indicator_family": "Chemikaliensicherheit/REACH", "item": "Chemikaliensicherheit/REACH – Recyclingquote", "definition": "Anteil verwerteter Abfälle", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Recyclingquote = stofflich verwertete Menge / Gesamtabfall.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; rote Linie/Assurance besonders prüfen", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-120", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-121", "slug": "wok-e-121", "category": "E / Umwelt", "mpd_dimension": "Mensch", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.9", "indicator_family": "Chemikaliensicherheit/REACH", "item": "Chemikaliensicherheit/REACH – Gefährlicher Abfall", "definition": "Gefährlicher Abfall je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Gefährlicher Abfall‑Intensität = Gefährlicher Abfall / Output bzw. Umsatz.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-121", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-113", "slug": "wok-g-113", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.8", "indicator_family": "Patientensicherheit Kliniken", "item": "Patientensicherheit Kliniken – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-113", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-114", "slug": "wok-g-114", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.8", "indicator_family": "Patientensicherheit Kliniken", "item": "Patientensicherheit Kliniken – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-114", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-115", "slug": "wok-g-115", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 3 – Gesundheit", "target": "3.8", "indicator_family": "Patientensicherheit Kliniken", "item": "Patientensicherheit Kliniken – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-115", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-125", "slug": "wok-s-125", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.4", "indicator_family": "Weiterbildung & Future Skills", "item": "Weiterbildung & Future Skills – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-125", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-126", "slug": "wok-s-126", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.4", "indicator_family": "Weiterbildung & Future Skills", "item": "Weiterbildung & Future Skills – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-126", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-127", "slug": "wok-s-127", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.4", "indicator_family": "Weiterbildung & Future Skills", "item": "Weiterbildung & Future Skills – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-127", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-128", "slug": "wok-s-128", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.3", "indicator_family": "Ausbildungsquote/Praktika", "item": "Ausbildungsquote/Praktika – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-128", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-129", "slug": "wok-s-129", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.3", "indicator_family": "Ausbildungsquote/Praktika", "item": "Ausbildungsquote/Praktika – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-129", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-130", "slug": "wok-s-130", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.3", "indicator_family": "Ausbildungsquote/Praktika", "item": "Ausbildungsquote/Praktika – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-130", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-107", "slug": "wok-sys-107", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.7", "indicator_family": "Open Access / Open Science", "item": "Open Access / Open Science – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-107", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-108", "slug": "wok-sys-108", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.7", "indicator_family": "Open Access / Open Science", "item": "Open Access / Open Science – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-108", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-109", "slug": "wok-sys-109", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.7", "indicator_family": "Open Access / Open Science", "item": "Open Access / Open Science – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-109", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-116", "slug": "wok-g-116", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.5", "indicator_family": "Gleichberechtigter Zugang", "item": "Gleichberechtigter Zugang – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-116", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-117", "slug": "wok-g-117", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.5", "indicator_family": "Gleichberechtigter Zugang", "item": "Gleichberechtigter Zugang – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-117", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-118", "slug": "wok-g-118", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.5", "indicator_family": "Gleichberechtigter Zugang", "item": "Gleichberechtigter Zugang – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-118", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-104", "slug": "wok-re-104", "category": "RE / Real Estate", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.a", "indicator_family": "Lernorte & Infrastruktur", "item": "Lernorte & Infrastruktur – Betriebsenergie", "definition": "Endenergiebedarf", "unit": "kWh/m²a", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-104", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/m²a", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-105", "slug": "wok-re-105", "category": "RE / Real Estate", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.a", "indicator_family": "Lernorte & Infrastruktur", "item": "Lernorte & Infrastruktur – Graue Emissionen", "definition": "Embodied Carbon (A1–A3)", "unit": "kg CO₂e/m²", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064", "ISO_14067", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html", "https://www.iso.org/standard/71206.html", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Embodied Carbon gem. EN 15978 (A1–A3 ggf. A4–A5); kg CO₂e/m².", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-105", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/m²", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html\nhttps://www.iso.org/standard/71206.html\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-106", "slug": "wok-re-106", "category": "RE / Real Estate", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.a", "indicator_family": "Lernorte & Infrastruktur", "item": "Lernorte & Infrastruktur – ÖPNV‑Erreichbarkeit", "definition": "Transit‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "Stadt/GIS", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3", "bm": 0.495, "bm_150pct": 0.7424999999999999, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-106", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.199999, "B2": 0.399999, "B3": 0.599999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-107", "slug": "wok-p-107", "category": "P / Produkt", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.1", "indicator_family": "Bildungs‑Produkte (Safety/Accessibility)", "item": "Bildungs‑Produkte (Safety/Accessibility) – PCF", "definition": "CO₂‑Fußabdruck pro Einheit", "unit": "kg CO₂e/Einheit", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "EU_WEEE", "GERMANY_VERPACKG", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-P-107", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/Einheit", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-108", "slug": "wok-p-108", "category": "P / Produkt", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.1", "indicator_family": "Bildungs‑Produkte (Safety/Accessibility)", "item": "Bildungs‑Produkte (Safety/Accessibility) – Reparierbarkeit", "definition": "Reparierbarkeitsindex", "unit": "Score 0–10", "polarity": "higher_is_better", "archetype": "higher_is_better_score", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "EU/FR‑Reparierbarkeitsindex: Zerlegbarkeit, Ersatzteile, Doku.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_score'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3", "bm": 4.95, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-108", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Score 0–10", "Polarity_(BM)": "higher_is_better", "BM": 4.95, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.999999, "B2": 3.999999, "B3": 5.999999, "B4": 7.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 4.95, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-109", "slug": "wok-p-109", "category": "P / Produkt", "mpd_dimension": "Mensch", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.1", "indicator_family": "Bildungs‑Produkte (Safety/Accessibility)", "item": "Bildungs‑Produkte (Safety/Accessibility) – Rücknahme/Recycling", "definition": "Rücknahme‑/Recyclingquote", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3", "bm": 39.5, "bm_150pct": 59.25, "bm_250pct": 98.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-109", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 14.999999, "B2": 29.999999, "B3": 49.999999, "B4": 69.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-110", "slug": "wok-sys-110", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.7", "indicator_family": "Bildungspartnerschaften", "item": "Bildungspartnerschaften – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-110", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-111", "slug": "wok-sys-111", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.7", "indicator_family": "Bildungspartnerschaften", "item": "Bildungspartnerschaften – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-111", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-112", "slug": "wok-sys-112", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.7", "indicator_family": "Bildungspartnerschaften", "item": "Bildungspartnerschaften – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-112", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-131", "slug": "wok-s-131", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.4", "indicator_family": "Digital Literacy Training", "item": "Digital Literacy Training – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-131", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-132", "slug": "wok-s-132", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.4", "indicator_family": "Digital Literacy Training", "item": "Digital Literacy Training – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-132", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-133", "slug": "wok-s-133", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.4", "indicator_family": "Digital Literacy Training", "item": "Digital Literacy Training – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-133", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-119", "slug": "wok-g-119", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.7", "indicator_family": "Academic Integrity", "item": "Academic Integrity – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-119", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-120", "slug": "wok-g-120", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.7", "indicator_family": "Academic Integrity", "item": "Academic Integrity – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-120", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-121", "slug": "wok-g-121", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Bildung & Kompetenzen", "sdg_or_sdgplus": "SDG 4 – Bildung", "target": "4.7", "indicator_family": "Academic Integrity", "item": "Academic Integrity – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-121", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-134", "slug": "wok-s-134", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.1", "indicator_family": "Gender Pay Gap", "item": "Gender Pay Gap – Gender Pay Gap", "definition": "Bereinigter Lohnunterschied", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Bereinigter Gender Pay Gap gem. ESRS S1 / GRI 405.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤2:+3; ≤5:+2; ≤8:0; >8:‑2/‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤2:+3; ≤5:+2; ≤8:0; >8:‑2/‑3", "bm": 8.0, "bm_150pct": 12.0, "bm_250pct": 20.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-S-134", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 8, "BM_150pct": 12, "BM_250pct": 20, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 2.0, "B2": 5.0, "B3": 8.0, "B4": 1000000000.0, "B5": "", "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -3.0, "S5": "", "S6": "", "BM": 8.0, "BM_150pct": 12.0, "BM_250pct": 20.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-135", "slug": "wok-s-135", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.1", "indicator_family": "Gender Pay Gap", "item": "Gender Pay Gap – Führung Diversität", "definition": "Frauenanteil Leitungsorgane", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1; GRI 205/207", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Bereinigter Gender Pay Gap gem. ESRS S1 / GRI 405.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥50:+3; ≥40:+2; ≥30:0; <30:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥50:+3; ≥40:+2; ≥30:0; <30:‑2/‑3", "bm": 30.0, "bm_150pct": 45.0, "bm_250pct": 75.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-135", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 30, "BM_150pct": 45, "BM_250pct": 75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 39.999999, "B3": 49.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -3.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 30.0, "BM_150pct": 45.0, "BM_250pct": 75.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-136", "slug": "wok-s-136", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.1", "indicator_family": "Gender Pay Gap", "item": "Gender Pay Gap – Inklusion", "definition": "Beschäftigte mit Behinderung", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Bereinigter Gender Pay Gap gem. ESRS S1 / GRI 405.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥6:+3; 4–5,9:+2; 2–3,9:0; 1–1,9:‑2; <1:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥6:+3; 4–5,9:+2; 2–3,9:0; 1–1,9:‑2; <1:‑3", "bm": 2.95, "bm_150pct": 4.425000000000001, "bm_250pct": 7.375, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-136", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 2.95, "BM_150pct": 4.425000000000001, "BM_250pct": 7.375, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.999999, "B2": 1.999999, "B3": 3.999999, "B4": 5.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 2.95, "BM_150pct": 4.425000000000001, "BM_250pct": 7.375 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-122", "slug": "wok-g-122", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.5", "indicator_family": "Diversität in Führung", "item": "Diversität in Führung – Gender Pay Gap", "definition": "Bereinigter Lohnunterschied", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Bereinigter Gender Pay Gap gem. ESRS S1 / GRI 405.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤2:+3; ≤5:+2; ≤8:0; >8:‑2/‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤2:+3; ≤5:+2; ≤8:0; >8:‑2/‑3", "bm": 8.0, "bm_150pct": 12.0, "bm_250pct": 20.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-G-122", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 8, "BM_150pct": 12, "BM_250pct": 20, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 2.0, "B2": 5.0, "B3": 8.0, "B4": 1000000000.0, "B5": "", "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -3.0, "S5": "", "S6": "", "BM": 8.0, "BM_150pct": 12.0, "BM_250pct": 20.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-123", "slug": "wok-g-123", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.5", "indicator_family": "Diversität in Führung", "item": "Diversität in Führung – Führung Diversität", "definition": "Frauenanteil Leitungsorgane", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1; GRI 205/207", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥50:+3; ≥40:+2; ≥30:0; <30:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥50:+3; ≥40:+2; ≥30:0; <30:‑2/‑3", "bm": 30.0, "bm_150pct": 45.0, "bm_250pct": 75.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-G-123", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 30, "BM_150pct": 45, "BM_250pct": 75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 39.999999, "B3": 49.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -3.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 30.0, "BM_150pct": 45.0, "BM_250pct": 75.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-124", "slug": "wok-g-124", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.5", "indicator_family": "Diversität in Führung", "item": "Diversität in Führung – Inklusion", "definition": "Beschäftigte mit Behinderung", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥6:+3; 4–5,9:+2; 2–3,9:0; 1–1,9:‑2; <1:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥6:+3; 4–5,9:+2; 2–3,9:0; 1–1,9:‑2; <1:‑3", "bm": 2.95, "bm_150pct": 4.425000000000001, "bm_250pct": 7.375, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-G-124", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 2.95, "BM_150pct": 4.425000000000001, "BM_250pct": 7.375, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.999999, "B2": 1.999999, "B3": 3.999999, "B4": 5.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 2.95, "BM_150pct": 4.425000000000001, "BM_250pct": 7.375 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-137", "slug": "wok-s-137", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.2", "indicator_family": "Antidiskriminierung & Fälle", "item": "Antidiskriminierung & Fälle – Gender Pay Gap", "definition": "Bereinigter Lohnunterschied", "unit": "%", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Bereinigter Gender Pay Gap gem. ESRS S1 / GRI 405.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤2:+3; ≤5:+2; ≤8:0; >8:‑2/‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤2:+3; ≤5:+2; ≤8:0; >8:‑2/‑3", "bm": 8.0, "bm_150pct": 12.0, "bm_250pct": 20.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-S-137", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 8, "BM_150pct": 12, "BM_250pct": 20, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 2.0, "B2": 5.0, "B3": 8.0, "B4": 1000000000.0, "B5": "", "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -3.0, "S5": "", "S6": "", "BM": 8.0, "BM_150pct": 12.0, "BM_250pct": 20.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-138", "slug": "wok-s-138", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.2", "indicator_family": "Antidiskriminierung & Fälle", "item": "Antidiskriminierung & Fälle – Führung Diversität", "definition": "Frauenanteil Leitungsorgane", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1; GRI 205/207", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥50:+3; ≥40:+2; ≥30:0; <30:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥50:+3; ≥40:+2; ≥30:0; <30:‑2/‑3", "bm": 30.0, "bm_150pct": 45.0, "bm_250pct": 75.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-S-138", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 30, "BM_150pct": 45, "BM_250pct": 75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 39.999999, "B3": 49.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -3.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 30.0, "BM_150pct": 45.0, "BM_250pct": 75.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-139", "slug": "wok-s-139", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.2", "indicator_family": "Antidiskriminierung & Fälle", "item": "Antidiskriminierung & Fälle – Inklusion", "definition": "Beschäftigte mit Behinderung", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥6:+3; 4–5,9:+2; 2–3,9:0; 1–1,9:‑2; <1:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥6:+3; 4–5,9:+2; 2–3,9:0; 1–1,9:‑2; <1:‑3", "bm": 2.95, "bm_150pct": 4.425000000000001, "bm_250pct": 7.375, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-S-139", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 2.95, "BM_150pct": 4.425000000000001, "BM_250pct": 7.375, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.999999, "B2": 1.999999, "B3": 3.999999, "B4": 5.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 2.95, "BM_150pct": 4.425000000000001, "BM_250pct": 7.375 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-140", "slug": "wok-s-140", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.4", "indicator_family": "Vereinbarkeit & Care", "item": "Vereinbarkeit & Care – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-140", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-141", "slug": "wok-s-141", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.4", "indicator_family": "Vereinbarkeit & Care", "item": "Vereinbarkeit & Care – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-141", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-142", "slug": "wok-s-142", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.4", "indicator_family": "Vereinbarkeit & Care", "item": "Vereinbarkeit & Care – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-142", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-107", "slug": "wok-sc-107", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.b", "indicator_family": "Frauen in Lieferkette", "item": "Frauen in Lieferkette – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-107", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-108", "slug": "wok-sc-108", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.b", "indicator_family": "Frauen in Lieferkette", "item": "Frauen in Lieferkette – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-108", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-109", "slug": "wok-sc-109", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.b", "indicator_family": "Frauen in Lieferkette", "item": "Frauen in Lieferkette – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-109", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-125", "slug": "wok-g-125", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.c", "indicator_family": "Gleichstellungs‑Governance", "item": "Gleichstellungs‑Governance – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-125", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-126", "slug": "wok-g-126", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.c", "indicator_family": "Gleichstellungs‑Governance", "item": "Gleichstellungs‑Governance – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-126", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-127", "slug": "wok-g-127", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.c", "indicator_family": "Gleichstellungs‑Governance", "item": "Gleichstellungs‑Governance – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-127", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-113", "slug": "wok-sys-113", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.5", "indicator_family": "Kulturwandel & Vorbilder", "item": "Kulturwandel & Vorbilder – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-113", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-114", "slug": "wok-sys-114", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.5", "indicator_family": "Kulturwandel & Vorbilder", "item": "Kulturwandel & Vorbilder – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-114", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-115", "slug": "wok-sys-115", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.5", "indicator_family": "Kulturwandel & Vorbilder", "item": "Kulturwandel & Vorbilder – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-115", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-143", "slug": "wok-s-143", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.5", "indicator_family": "Gender‑Training", "item": "Gender‑Training – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-143", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-144", "slug": "wok-s-144", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.5", "indicator_family": "Gender‑Training", "item": "Gender‑Training – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-144", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-145", "slug": "wok-s-145", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.5", "indicator_family": "Gender‑Training", "item": "Gender‑Training – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-145", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-128", "slug": "wok-g-128", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.c", "indicator_family": "Transparenz Lohnbänder", "item": "Transparenz Lohnbänder – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-128", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-129", "slug": "wok-g-129", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.c", "indicator_family": "Transparenz Lohnbänder", "item": "Transparenz Lohnbänder – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-129", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-130", "slug": "wok-g-130", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 5 – Gleichstellung", "target": "5.c", "indicator_family": "Transparenz Lohnbänder", "item": "Transparenz Lohnbänder – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-G-130", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-122", "slug": "wok-e-122", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.4", "indicator_family": "Wasserentnahme (WSI)", "item": "Wasserentnahme (WSI) – Entnahme (WSI)", "definition": "Wasserentnahme × Wasserstressindex", "unit": "m³*WSI", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-122", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "m³*WSI", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-123", "slug": "wok-e-123", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.4", "indicator_family": "Wasserentnahme (WSI)", "item": "Wasserentnahme (WSI) – Reuse", "definition": "Anteil wiederverwendetes Prozesswasser", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-123", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-124", "slug": "wok-e-124", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.4", "indicator_family": "Wasserentnahme (WSI)", "item": "Wasserentnahme (WSI) – Abwasserqualität", "definition": "Proben > Grenzwert", "unit": "%", "polarity": "lower_is_better", "archetype": "reg_limit", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3', Polarity='lower_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-124", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 50.0, "B2": 75.0, "B3": 100.0, "B4": 120.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-125", "slug": "wok-e-125", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.3", "indicator_family": "Abwasserqualität", "item": "Abwasserqualität – Entnahme (WSI)", "definition": "Wasserentnahme × Wasserstressindex", "unit": "m³*WSI", "polarity": "lower_is_better", "archetype": "reg_limit", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-125", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "m³*WSI", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-126", "slug": "wok-e-126", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.3", "indicator_family": "Abwasserqualität", "item": "Abwasserqualität – Reuse", "definition": "Anteil wiederverwendetes Prozesswasser", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-126", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-127", "slug": "wok-e-127", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.3", "indicator_family": "Abwasserqualität", "item": "Abwasserqualität – Abwasserqualität", "definition": "Proben > Grenzwert", "unit": "%", "polarity": "lower_is_better", "archetype": "reg_limit", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3', Polarity='lower_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-127", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 50.0, "B2": 75.0, "B3": 100.0, "B4": 120.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-128", "slug": "wok-e-128", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.5", "indicator_family": "Wasser‑Reuse/Closed Loop", "item": "Wasser‑Reuse/Closed Loop – Entnahme (WSI)", "definition": "Wasserentnahme × Wasserstressindex", "unit": "m³*WSI", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-128", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "m³*WSI", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-129", "slug": "wok-e-129", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.5", "indicator_family": "Wasser‑Reuse/Closed Loop", "item": "Wasser‑Reuse/Closed Loop – Reuse", "definition": "Anteil wiederverwendetes Prozesswasser", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-129", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-130", "slug": "wok-e-130", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.5", "indicator_family": "Wasser‑Reuse/Closed Loop", "item": "Wasser‑Reuse/Closed Loop – Abwasserqualität", "definition": "Proben > Grenzwert", "unit": "%", "polarity": "lower_is_better", "archetype": "reg_limit", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3', Polarity='lower_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-130", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 50.0, "B2": 75.0, "B3": 100.0, "B4": 120.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-110", "slug": "wok-sc-110", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.4", "indicator_family": "Wasser in Lieferkette", "item": "Wasser in Lieferkette – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-110", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-111", "slug": "wok-sc-111", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.4", "indicator_family": "Wasser in Lieferkette", "item": "Wasser in Lieferkette – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-111", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-112", "slug": "wok-sc-112", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.4", "indicator_family": "Wasser in Lieferkette", "item": "Wasser in Lieferkette – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-112", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-107", "slug": "wok-re-107", "category": "RE / Real Estate", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.4", "indicator_family": "Wasser‑Effizienz Gebäude", "item": "Wasser‑Effizienz Gebäude – Betriebsenergie", "definition": "Endenergiebedarf", "unit": "kWh/m²a", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "water_intensity", "numerator_denominator": "Wert = Wasserentnahme/-verbrauch je Einheit, ggf. multipliziert mit Wasserstressfaktor; Region und Zeitraum offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-107", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/m²a", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-108", "slug": "wok-re-108", "category": "RE / Real Estate", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.4", "indicator_family": "Wasser‑Effizienz Gebäude", "item": "Wasser‑Effizienz Gebäude – Graue Emissionen", "definition": "Embodied Carbon (A1–A3)", "unit": "kg CO₂e/m²", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064", "ISO_14067", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html", "https://www.iso.org/standard/71206.html", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Embodied Carbon gem. EN 15978 (A1–A3 ggf. A4–A5); kg CO₂e/m².", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-108", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/m²", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html\nhttps://www.iso.org/standard/71206.html\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-109", "slug": "wok-re-109", "category": "RE / Real Estate", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.4", "indicator_family": "Wasser‑Effizienz Gebäude", "item": "Wasser‑Effizienz Gebäude – ÖPNV‑Erreichbarkeit", "definition": "Transit‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3", "bm": 0.495, "bm_150pct": 0.7424999999999999, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-109", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.199999, "B2": 0.399999, "B3": 0.599999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-110", "slug": "wok-p-110", "category": "P / Produkt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.4", "indicator_family": "Wasser‑Intensität Produkte", "item": "Wasser‑Intensität Produkte – PCF", "definition": "CO₂‑Fußabdruck pro Einheit", "unit": "kg CO₂e/Einheit", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_14046", "WRI_AQUEDUCT", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-P-110", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/Einheit", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-111", "slug": "wok-p-111", "category": "P / Produkt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.4", "indicator_family": "Wasser‑Intensität Produkte", "item": "Wasser‑Intensität Produkte – Reparierbarkeit", "definition": "Reparierbarkeitsindex", "unit": "Score 0–10", "polarity": "higher_is_better", "archetype": "higher_is_better_score", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "EU/FR‑Reparierbarkeitsindex: Zerlegbarkeit, Ersatzteile, Doku.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_score'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3", "bm": 4.95, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-111", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Score 0–10", "Polarity_(BM)": "higher_is_better", "BM": 4.95, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.999999, "B2": 3.999999, "B3": 5.999999, "B4": 7.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 4.95, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-112", "slug": "wok-p-112", "category": "P / Produkt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.4", "indicator_family": "Wasser‑Intensität Produkte", "item": "Wasser‑Intensität Produkte – Rücknahme/Recycling", "definition": "Rücknahme‑/Recyclingquote", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14046", "WRI_AQUEDUCT", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3", "bm": 39.5, "bm_150pct": 59.25, "bm_250pct": 98.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-112", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 14.999999, "B2": 29.999999, "B3": 49.999999, "B4": 69.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-131", "slug": "wok-e-131", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.3", "indicator_family": "Chemikalien in Wasser", "item": "Chemikalien in Wasser – Entnahme (WSI)", "definition": "Wasserentnahme × Wasserstressindex", "unit": "m³*WSI", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-131", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "m³*WSI", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-132", "slug": "wok-e-132", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.3", "indicator_family": "Chemikalien in Wasser", "item": "Chemikalien in Wasser – Reuse", "definition": "Anteil wiederverwendetes Prozesswasser", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; rote Linie/Assurance besonders prüfen", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-132", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-133", "slug": "wok-e-133", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.3", "indicator_family": "Chemikalien in Wasser", "item": "Chemikalien in Wasser – Abwasserqualität", "definition": "Proben > Grenzwert", "unit": "%", "polarity": "lower_is_better", "archetype": "reg_limit", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3', Polarity='lower_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; rote Linie/Assurance besonders prüfen", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-133", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 50.0, "B2": 75.0, "B3": 100.0, "B4": 120.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-134", "slug": "wok-e-134", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.b", "indicator_family": "Grundwasser/Entnahme‑Reporting", "item": "Grundwasser/Entnahme‑Reporting – Entnahme (WSI)", "definition": "Wasserentnahme × Wasserstressindex", "unit": "m³*WSI", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-134", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "m³*WSI", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-135", "slug": "wok-e-135", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.b", "indicator_family": "Grundwasser/Entnahme‑Reporting", "item": "Grundwasser/Entnahme‑Reporting – Reuse", "definition": "Anteil wiederverwendetes Prozesswasser", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-135", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-136", "slug": "wok-e-136", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.b", "indicator_family": "Grundwasser/Entnahme‑Reporting", "item": "Grundwasser/Entnahme‑Reporting – Abwasserqualität", "definition": "Proben > Grenzwert", "unit": "%", "polarity": "lower_is_better", "archetype": "reg_limit", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3', Polarity='lower_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-136", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 50.0, "B2": 75.0, "B3": 100.0, "B4": 120.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-131", "slug": "wok-g-131", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.b", "indicator_family": "Wasser‑Governance & Rechte", "item": "Wasser‑Governance & Rechte – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "water_intensity", "numerator_denominator": "Wert = Wasserentnahme/-verbrauch je Einheit, ggf. multipliziert mit Wasserstressfaktor; Region und Zeitraum offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-131", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-132", "slug": "wok-g-132", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.b", "indicator_family": "Wasser‑Governance & Rechte", "item": "Wasser‑Governance & Rechte – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-132", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-133", "slug": "wok-g-133", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 6 – Wasser", "target": "6.b", "indicator_family": "Wasser‑Governance & Rechte", "item": "Wasser‑Governance & Rechte – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-G-133", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-137", "slug": "wok-e-137", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.2", "indicator_family": "Erneuerbare Energien", "item": "Erneuerbare Energien – EE‑Anteil", "definition": "Anteil erneuerbarer Energien am Strombezug", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EE‑Anteil = EE‑Strom (inkl. PPA/HKN) / Gesamtstrom.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-137", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-138", "slug": "wok-e-138", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.2", "indicator_family": "Erneuerbare Energien", "item": "Erneuerbare Energien – Intensität", "definition": "Energie je Output/Umsatz", "unit": "kWh/€ Mio bzw. kWh/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-138", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/€ Mio bzw. kWh/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-139", "slug": "wok-e-139", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.2", "indicator_family": "Erneuerbare Energien", "item": "Erneuerbare Energien – Effizienz (PUE)*", "definition": "Effizienz Rechenzentrum/IT‑Betrieb (falls zutreffend)", "unit": "PUE", "polarity": "lower_is_better", "archetype": "pue", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "ISO_IEC_27701", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://www.iso.org/standard/71670.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "pue", "numerator_denominator": "PUE = Gesamtenergie Rechenzentrum / IT-Energie; Klimazone und Messzeitraum offenlegen.", "calculation_original": "PUE = Gesamtstrom RZ / IT‑Last (ISO/IEC 30134‑2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3', Polarity='lower_is_better', Archetype='pue'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3", "bm": 1.505, "bm_150pct": 2.2575, "bm_250pct": 3.7625, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-139", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "PUE", "Polarity_(BM)": "lower_is_better", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://www.iso.org/standard/71670.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.2, "B2": 1.4, "B3": 1.6, "B4": 1.8, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-140", "slug": "wok-e-140", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Energieeffizienz", "item": "Energieeffizienz – EE‑Anteil", "definition": "Anteil erneuerbarer Energien am Strombezug", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EE‑Anteil = EE‑Strom (inkl. PPA/HKN) / Gesamtstrom.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-140", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-141", "slug": "wok-e-141", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Energieeffizienz", "item": "Energieeffizienz – Intensität", "definition": "Energie je Output/Umsatz", "unit": "kWh/€ Mio bzw. kWh/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-141", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/€ Mio bzw. kWh/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-142", "slug": "wok-e-142", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Energieeffizienz", "item": "Energieeffizienz – Effizienz (PUE)*", "definition": "Effizienz Rechenzentrum/IT‑Betrieb (falls zutreffend)", "unit": "PUE", "polarity": "lower_is_better", "archetype": "pue", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "ISO_IEC_27701", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://www.iso.org/standard/71670.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "pue", "numerator_denominator": "PUE = Gesamtenergie Rechenzentrum / IT-Energie; Klimazone und Messzeitraum offenlegen.", "calculation_original": "PUE = Gesamtstrom RZ / IT‑Last (ISO/IEC 30134‑2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3', Polarity='lower_is_better', Archetype='pue'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3", "bm": 1.505, "bm_150pct": 2.2575, "bm_250pct": 3.7625, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-142", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "PUE", "Polarity_(BM)": "lower_is_better", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://www.iso.org/standard/71670.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.2, "B2": 1.4, "B3": 1.6, "B4": 1.8, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-101", "slug": "wok-pol-101", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.2", "indicator_family": "Spezifische Emissionen Strom", "item": "Spezifische Emissionen Strom – Spezifische Emissionen", "definition": "CO₂e je kWh (LCA)", "unit": "g CO₂e/kWh", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤100:+3; 101–250:0; >250:‑2', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤100:+3; 101–250:0; >250:‑2", "bm": 175.5, "bm_150pct": 263.25, "bm_250pct": 438.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "D35 Stromerzeugung/Netze", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-POL-101", "NACE2": "D35", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "g CO₂e/kWh", "Polarity_(BM)": "lower_is_better", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 100.0, "B2": 250.0, "B3": 1000000000.0, "B4": "", "B5": "", "B6": "", "S1": 3.0, "S2": 0.0, "S3": -2.0, "S4": "", "S5": "", "S6": "", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-102", "slug": "wok-pol-102", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.2", "indicator_family": "Spezifische Emissionen Strom", "item": "Spezifische Emissionen Strom – DNSH‑Konformität", "definition": "‚Do No Significant Harm‘ erfüllt", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "D35 Stromerzeugung/Netze", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-POL-102", "NACE2": "D35", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-103", "slug": "wok-pol-103", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.2", "indicator_family": "Spezifische Emissionen Strom", "item": "Spezifische Emissionen Strom – TSC‑Schwellen", "definition": "Anteil unter technischen TSC‑Grenzen", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "D35 Stromerzeugung/Netze", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-POL-103", "NACE2": "D35", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-113", "slug": "wok-p-113", "category": "P / Produkt", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Energieeffizienz Produkte", "item": "Energieeffizienz Produkte – PCF", "definition": "CO₂‑Fußabdruck pro Einheit", "unit": "kg CO₂e/Einheit", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_WEEE", "GERMANY_VERPACKG", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-P-113", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/Einheit", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-114", "slug": "wok-p-114", "category": "P / Produkt", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Energieeffizienz Produkte", "item": "Energieeffizienz Produkte – Reparierbarkeit", "definition": "Reparierbarkeitsindex", "unit": "Score 0–10", "polarity": "higher_is_better", "archetype": "higher_is_better_score", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "EU/FR‑Reparierbarkeitsindex: Zerlegbarkeit, Ersatzteile, Doku.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_score'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3", "bm": 4.95, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-114", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Score 0–10", "Polarity_(BM)": "higher_is_better", "BM": 4.95, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.999999, "B2": 3.999999, "B3": 5.999999, "B4": 7.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 4.95, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-115", "slug": "wok-p-115", "category": "P / Produkt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Energieeffizienz Produkte", "item": "Energieeffizienz Produkte – Rücknahme/Recycling", "definition": "Rücknahme‑/Recyclingquote", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_50001", "ISO_IEC_30134", "EU_WEEE", "GERMANY_VERPACKG", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3", "bm": 39.5, "bm_150pct": 59.25, "bm_250pct": 98.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-115", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 14.999999, "B2": 29.999999, "B3": 49.999999, "B4": 69.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-110", "slug": "wok-re-110", "category": "RE / Real Estate", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Gebäude‑Energieperformance", "item": "Gebäude‑Energieperformance – Betriebsenergie", "definition": "Endenergiebedarf", "unit": "kWh/m²a", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-110", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/m²a", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-111", "slug": "wok-re-111", "category": "RE / Real Estate", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Gebäude‑Energieperformance", "item": "Gebäude‑Energieperformance – Graue Emissionen", "definition": "Embodied Carbon (A1–A3)", "unit": "kg CO₂e/m²", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064", "ISO_14067", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html", "https://www.iso.org/standard/71206.html", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Embodied Carbon gem. EN 15978 (A1–A3 ggf. A4–A5); kg CO₂e/m².", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-111", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/m²", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html\nhttps://www.iso.org/standard/71206.html\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-112", "slug": "wok-re-112", "category": "RE / Real Estate", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Gebäude‑Energieperformance", "item": "Gebäude‑Energieperformance – ÖPNV‑Erreichbarkeit", "definition": "Transit‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3", "bm": 0.495, "bm_150pct": 0.7424999999999999, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-112", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.199999, "B2": 0.399999, "B3": 0.599999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-116", "slug": "wok-sys-116", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.1", "indicator_family": "Energie‑Armut adressieren", "item": "Energie‑Armut adressieren – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://www.socialvalueint.org/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-116", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-117", "slug": "wok-sys-117", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.1", "indicator_family": "Energie‑Armut adressieren", "item": "Energie‑Armut adressieren – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://www.socialvalueint.org/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-117", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-118", "slug": "wok-sys-118", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.1", "indicator_family": "Energie‑Armut adressieren", "item": "Energie‑Armut adressieren – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://www.socialvalueint.org/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-118", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-143", "slug": "wok-e-143", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Netzverluste/IT‑Effizienz", "item": "Netzverluste/IT‑Effizienz – EE‑Anteil", "definition": "Anteil erneuerbarer Energien am Strombezug", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EE‑Anteil = EE‑Strom (inkl. PPA/HKN) / Gesamtstrom.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-143", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-144", "slug": "wok-e-144", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Netzverluste/IT‑Effizienz", "item": "Netzverluste/IT‑Effizienz – Intensität", "definition": "Energie je Output/Umsatz", "unit": "kWh/€ Mio bzw. kWh/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Netzverluste = (Einspeisung – Abgabe) / Einspeisung.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-144", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/€ Mio bzw. kWh/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-145", "slug": "wok-e-145", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Netzverluste/IT‑Effizienz", "item": "Netzverluste/IT‑Effizienz – Effizienz (PUE)*", "definition": "Effizienz Rechenzentrum/IT‑Betrieb (falls zutreffend)", "unit": "PUE", "polarity": "lower_is_better", "archetype": "pue", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "ISO_IEC_27701", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://www.iso.org/standard/71670.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "pue", "numerator_denominator": "PUE = Gesamtenergie Rechenzentrum / IT-Energie; Klimazone und Messzeitraum offenlegen.", "calculation_original": "PUE = Gesamtstrom RZ / IT‑Last (ISO/IEC 30134‑2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3', Polarity='lower_is_better', Archetype='pue'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3", "bm": 1.505, "bm_150pct": 2.2575, "bm_250pct": 3.7625, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-145", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "PUE", "Polarity_(BM)": "lower_is_better", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://www.iso.org/standard/71670.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.2, "B2": 1.4, "B3": 1.6, "B4": 1.8, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-113", "slug": "wok-sc-113", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Energie‑Daten in Lieferkette", "item": "Energie‑Daten in Lieferkette – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-113", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-114", "slug": "wok-sc-114", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Energie‑Daten in Lieferkette", "item": "Energie‑Daten in Lieferkette – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-114", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-115", "slug": "wok-sc-115", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.3", "indicator_family": "Energie‑Daten in Lieferkette", "item": "Energie‑Daten in Lieferkette – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-115", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-134", "slug": "wok-g-134", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.2", "indicator_family": "Transparenz/Herkunftsnachweise", "item": "Transparenz/Herkunftsnachweise – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "D35 Stromerzeugung/Netze", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-134", "NACE2": "D35", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-135", "slug": "wok-g-135", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.2", "indicator_family": "Transparenz/Herkunftsnachweise", "item": "Transparenz/Herkunftsnachweise – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "D35 Stromerzeugung/Netze", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-135", "NACE2": "D35", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-136", "slug": "wok-g-136", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Energie", "sdg_or_sdgplus": "SDG 7 – Energie", "target": "7.2", "indicator_family": "Transparenz/Herkunftsnachweise", "item": "Transparenz/Herkunftsnachweise – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "D35 Stromerzeugung/Netze", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-136", "NACE2": "D35", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-146", "slug": "wok-s-146", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.8", "indicator_family": "LTIFR/Unfälle", "item": "LTIFR/Unfälle – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-146", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-147", "slug": "wok-s-147", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.8", "indicator_family": "LTIFR/Unfälle", "item": "LTIFR/Unfälle – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-147", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-148", "slug": "wok-s-148", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.8", "indicator_family": "LTIFR/Unfälle", "item": "LTIFR/Unfälle – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-148", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-149", "slug": "wok-s-149", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.7", "indicator_family": "Kinder-/Zwangsarbeit Ausschluss", "item": "Kinder-/Zwangsarbeit Ausschluss – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-S-149", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-150", "slug": "wok-s-150", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.7", "indicator_family": "Kinder-/Zwangsarbeit Ausschluss", "item": "Kinder-/Zwangsarbeit Ausschluss – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-S-150", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-151", "slug": "wok-s-151", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.7", "indicator_family": "Kinder-/Zwangsarbeit Ausschluss", "item": "Kinder-/Zwangsarbeit Ausschluss – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-S-151", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-152", "slug": "wok-s-152", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.5", "indicator_family": "Tarifbindung", "item": "Tarifbindung – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-152", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-153", "slug": "wok-s-153", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.5", "indicator_family": "Tarifbindung", "item": "Tarifbindung – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-153", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-154", "slug": "wok-s-154", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.5", "indicator_family": "Tarifbindung", "item": "Tarifbindung – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-154", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-137", "slug": "wok-g-137", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.5", "indicator_family": "Faire Löhne & Pay Ratio", "item": "Faire Löhne & Pay Ratio – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-137", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-138", "slug": "wok-g-138", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.5", "indicator_family": "Faire Löhne & Pay Ratio", "item": "Faire Löhne & Pay Ratio – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-138", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-139", "slug": "wok-g-139", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.5", "indicator_family": "Faire Löhne & Pay Ratio", "item": "Faire Löhne & Pay Ratio – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-139", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-116", "slug": "wok-sc-116", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.7", "indicator_family": "Lieferkette – Arbeitsrechte", "item": "Lieferkette – Arbeitsrechte – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-116", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-117", "slug": "wok-sc-117", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.7", "indicator_family": "Lieferkette – Arbeitsrechte", "item": "Lieferkette – Arbeitsrechte – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-117", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-118", "slug": "wok-sc-118", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.7", "indicator_family": "Lieferkette – Arbeitsrechte", "item": "Lieferkette – Arbeitsrechte – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-118", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-119", "slug": "wok-sys-119", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.5", "indicator_family": "Inklusionsjobs/Benachteiligte", "item": "Inklusionsjobs/Benachteiligte – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration", "https://www.socialvalueint.org/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-119", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-120", "slug": "wok-sys-120", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.5", "indicator_family": "Inklusionsjobs/Benachteiligte", "item": "Inklusionsjobs/Benachteiligte – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration", "https://www.socialvalueint.org/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-120", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-121", "slug": "wok-sys-121", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.5", "indicator_family": "Inklusionsjobs/Benachteiligte", "item": "Inklusionsjobs/Benachteiligte – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration", "https://www.socialvalueint.org/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-121", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-155", "slug": "wok-s-155", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.2", "indicator_family": "Weiterbildung/Produktivität", "item": "Weiterbildung/Produktivität – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-155", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-156", "slug": "wok-s-156", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.2", "indicator_family": "Weiterbildung/Produktivität", "item": "Weiterbildung/Produktivität – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-156", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-157", "slug": "wok-s-157", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.2", "indicator_family": "Weiterbildung/Produktivität", "item": "Weiterbildung/Produktivität – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-157", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-140", "slug": "wok-g-140", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.8", "indicator_family": "Beschwerdemechanismen", "item": "Beschwerdemechanismen – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-140", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-141", "slug": "wok-g-141", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.8", "indicator_family": "Beschwerdemechanismen", "item": "Beschwerdemechanismen – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-141", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-142", "slug": "wok-g-142", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.8", "indicator_family": "Beschwerdemechanismen", "item": "Beschwerdemechanismen – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-142", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-158", "slug": "wok-s-158", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.8", "indicator_family": "Arbeitszeit & Überstunden", "item": "Arbeitszeit & Überstunden – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-158", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-159", "slug": "wok-s-159", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.8", "indicator_family": "Arbeitszeit & Überstunden", "item": "Arbeitszeit & Überstunden – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-159", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-160", "slug": "wok-s-160", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 8 – Arbeit & Wachstum", "target": "8.8", "indicator_family": "Arbeitszeit & Überstunden", "item": "Arbeitszeit & Überstunden – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-160", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-146", "slug": "wok-e-146", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Klima", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.4", "indicator_family": "Prozess‑THG‑Intensität", "item": "Prozess‑THG‑Intensität – Green R&D", "definition": "Anteil F&E für grüne Technologien", "unit": "% Umsatz", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4,9:+2; 1–2,9:0; 0,5–0,9:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4,9:+2; 1–2,9:0; 0,5–0,9:‑2; <0,5:‑3", "bm": 1.95, "bm_150pct": 2.925, "bm_250pct": 4.875, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-146", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Umsatz", "Polarity_(BM)": "higher_is_better", "BM": 1.95, "BM_150pct": 2.925, "BM_250pct": 4.875, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.999999, "B3": 2.999999, "B4": 4.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 1.95, "BM_150pct": 2.925, "BM_250pct": 4.875 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-147", "slug": "wok-e-147", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Klima", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.4", "indicator_family": "Prozess‑THG‑Intensität", "item": "Prozess‑THG‑Intensität – SDG‑Patente", "definition": "Anteil SDG‑relevanter Patente", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥40:+3; 25–39:+2; 10–24:0; 5–9:‑2; <5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥40:+3; 25–39:+2; 10–24:0; 5–9:‑2; <5:‑3", "bm": 17.0, "bm_150pct": 25.5, "bm_250pct": 42.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-147", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 17, "BM_150pct": 25.5, "BM_250pct": 42.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 4.999999, "B2": 9.999999, "B3": 24.999999, "B4": 39.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 17.0, "BM_150pct": 25.5, "BM_250pct": 42.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-148", "slug": "wok-e-148", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Klima", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.4", "indicator_family": "Prozess‑THG‑Intensität", "item": "Prozess‑THG‑Intensität – Prozess‑Effizienz", "definition": "Energie/Emission je Einheit", "unit": "kWh/t bzw. t CO₂e/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-148", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/t bzw. t CO₂e/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-143", "slug": "wok-g-143", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Innovation & Infrastruktur", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.5", "indicator_family": "Green R&D", "item": "Green R&D – Green R&D", "definition": "Anteil F&E für grüne Technologien", "unit": "% Umsatz", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "OECD Frascati, PATSTAT", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "OECD_FRASCATI", "EPO_PATSTAT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html", "https://www.epo.org/en/searching-for-patents/business/patstat" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4,9:+2; 1–2,9:0; 0,5–0,9:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4,9:+2; 1–2,9:0; 0,5–0,9:‑2; <0,5:‑3", "bm": 1.95, "bm_150pct": 2.925, "bm_250pct": 4.875, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-G-143", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Umsatz", "Polarity_(BM)": "higher_is_better", "BM": 1.95, "BM_150pct": 2.925, "BM_250pct": 4.875, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html\nhttps://www.epo.org/en/searching-for-patents/business/patstat", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.999999, "B3": 2.999999, "B4": 4.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 1.95, "BM_150pct": 2.925, "BM_250pct": 4.875 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-144", "slug": "wok-g-144", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Innovation & Infrastruktur", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.5", "indicator_family": "Green R&D", "item": "Green R&D – SDG‑Patente", "definition": "Anteil SDG‑relevanter Patente", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "OECD Frascati, PATSTAT", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "OECD_FRASCATI", "EPO_PATSTAT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html", "https://www.epo.org/en/searching-for-patents/business/patstat" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥40:+3; 25–39:+2; 10–24:0; 5–9:‑2; <5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥40:+3; 25–39:+2; 10–24:0; 5–9:‑2; <5:‑3", "bm": 17.0, "bm_150pct": 25.5, "bm_250pct": 42.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-G-144", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 17, "BM_150pct": 25.5, "BM_250pct": 42.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html\nhttps://www.epo.org/en/searching-for-patents/business/patstat", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 4.999999, "B2": 9.999999, "B3": 24.999999, "B4": 39.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 17.0, "BM_150pct": 25.5, "BM_250pct": 42.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-145", "slug": "wok-g-145", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Innovation & Infrastruktur", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.5", "indicator_family": "Green R&D", "item": "Green R&D – Prozess‑Effizienz", "definition": "Energie/Emission je Einheit", "unit": "kWh/t bzw. t CO₂e/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-G-145", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/t bzw. t CO₂e/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-113", "slug": "wok-re-113", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Energie", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.1", "indicator_family": "Infrastruktur‑Zugänglichkeit", "item": "Infrastruktur‑Zugänglichkeit – Betriebsenergie", "definition": "Endenergiebedarf", "unit": "kWh/m²a", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-113", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/m²a", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-114", "slug": "wok-re-114", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Innovation & Infrastruktur", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.1", "indicator_family": "Infrastruktur‑Zugänglichkeit", "item": "Infrastruktur‑Zugänglichkeit – Graue Emissionen", "definition": "Embodied Carbon (A1–A3)", "unit": "kg CO₂e/m²", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064", "ISO_14067", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html", "https://www.iso.org/standard/71206.html", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Embodied Carbon gem. EN 15978 (A1–A3 ggf. A4–A5); kg CO₂e/m².", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-114", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/m²", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html\nhttps://www.iso.org/standard/71206.html\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-115", "slug": "wok-re-115", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Innovation & Infrastruktur", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.1", "indicator_family": "Infrastruktur‑Zugänglichkeit", "item": "Infrastruktur‑Zugänglichkeit – ÖPNV‑Erreichbarkeit", "definition": "Transit‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "Stadt/GIS", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3", "bm": 0.495, "bm_150pct": 0.7424999999999999, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-115", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.199999, "B2": 0.399999, "B3": 0.599999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-116", "slug": "wok-p-116", "category": "P / Produkt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.4", "indicator_family": "Produkt‑Sicherheit/Qualität", "item": "Produkt‑Sicherheit/Qualität – PCF", "definition": "CO₂‑Fußabdruck pro Einheit", "unit": "kg CO₂e/Einheit", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "EU_WEEE", "GERMANY_VERPACKG", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-P-116", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/Einheit", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-117", "slug": "wok-p-117", "category": "P / Produkt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.4", "indicator_family": "Produkt‑Sicherheit/Qualität", "item": "Produkt‑Sicherheit/Qualität – Reparierbarkeit", "definition": "Reparierbarkeitsindex", "unit": "Score 0–10", "polarity": "higher_is_better", "archetype": "higher_is_better_score", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "EU/FR‑Reparierbarkeitsindex: Zerlegbarkeit, Ersatzteile, Doku.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_score'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3", "bm": 4.95, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-P-117", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Score 0–10", "Polarity_(BM)": "higher_is_better", "BM": 4.95, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.999999, "B2": 3.999999, "B3": 5.999999, "B4": 7.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 4.95, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-118", "slug": "wok-p-118", "category": "P / Produkt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.4", "indicator_family": "Produkt‑Sicherheit/Qualität", "item": "Produkt‑Sicherheit/Qualität – Rücknahme/Recycling", "definition": "Rücknahme‑/Recyclingquote", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3", "bm": 39.5, "bm_150pct": 59.25, "bm_250pct": 98.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-P-118", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 14.999999, "B2": 29.999999, "B3": 49.999999, "B4": 69.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-119", "slug": "wok-sc-119", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.c", "indicator_family": "Lieferkette‑Digitalisierung/Transparenz", "item": "Lieferkette‑Digitalisierung/Transparenz – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-119", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-120", "slug": "wok-sc-120", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.c", "indicator_family": "Lieferkette‑Digitalisierung/Transparenz", "item": "Lieferkette‑Digitalisierung/Transparenz – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-120", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-121", "slug": "wok-sc-121", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.c", "indicator_family": "Lieferkette‑Digitalisierung/Transparenz", "item": "Lieferkette‑Digitalisierung/Transparenz – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-121", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-149", "slug": "wok-e-149", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.4", "indicator_family": "Rohstoff‑Effizienz", "item": "Rohstoff‑Effizienz – Abfallintensität", "definition": "Abfallmenge je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-149", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-150", "slug": "wok-e-150", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.4", "indicator_family": "Rohstoff‑Effizienz", "item": "Rohstoff‑Effizienz – Recyclingquote", "definition": "Anteil verwerteter Abfälle", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Recyclingquote = stofflich verwertete Menge / Gesamtabfall.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-150", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-151", "slug": "wok-e-151", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.4", "indicator_family": "Rohstoff‑Effizienz", "item": "Rohstoff‑Effizienz – Gefährlicher Abfall", "definition": "Gefährlicher Abfall je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Gefährlicher Abfall‑Intensität = Gefährlicher Abfall / Output bzw. Umsatz.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-151", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-122", "slug": "wok-sys-122", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Innovation & Infrastruktur", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.5", "indicator_family": "Standort‑Innovationsökosystem", "item": "Standort‑Innovationsökosystem – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "OECD Frascati, PATSTAT", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "OECD_FRASCATI", "EPO_PATSTAT", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html", "https://www.epo.org/en/searching-for-patents/business/patstat", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-122", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html\nhttps://www.epo.org/en/searching-for-patents/business/patstat\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-123", "slug": "wok-sys-123", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Innovation & Infrastruktur", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.5", "indicator_family": "Standort‑Innovationsökosystem", "item": "Standort‑Innovationsökosystem – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "OECD Frascati, PATSTAT", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "OECD_FRASCATI", "EPO_PATSTAT", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html", "https://www.epo.org/en/searching-for-patents/business/patstat", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-123", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html\nhttps://www.epo.org/en/searching-for-patents/business/patstat\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-124", "slug": "wok-sys-124", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Innovation & Infrastruktur", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.5", "indicator_family": "Standort‑Innovationsökosystem", "item": "Standort‑Innovationsökosystem – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "OECD Frascati, PATSTAT", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "OECD_FRASCATI", "EPO_PATSTAT", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html", "https://www.epo.org/en/searching-for-patents/business/patstat", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-124", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html\nhttps://www.epo.org/en/searching-for-patents/business/patstat\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-152", "slug": "wok-e-152", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Energie", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.4", "indicator_family": "Energie‑/Ressourceneffizienz", "item": "Energie‑/Ressourceneffizienz – EE‑Anteil", "definition": "Anteil erneuerbarer Energien am Strombezug", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EE‑Anteil = EE‑Strom (inkl. PPA/HKN) / Gesamtstrom.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-152", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-153", "slug": "wok-e-153", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Energie", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.4", "indicator_family": "Energie‑/Ressourceneffizienz", "item": "Energie‑/Ressourceneffizienz – Intensität", "definition": "Energie je Output/Umsatz", "unit": "kWh/€ Mio bzw. kWh/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-153", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/€ Mio bzw. kWh/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-154", "slug": "wok-e-154", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Energie", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.4", "indicator_family": "Energie‑/Ressourceneffizienz", "item": "Energie‑/Ressourceneffizienz – Effizienz (PUE)*", "definition": "Effizienz Rechenzentrum/IT‑Betrieb (falls zutreffend)", "unit": "PUE", "polarity": "lower_is_better", "archetype": "pue", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "ISO_IEC_27701", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://www.iso.org/standard/71670.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "pue", "numerator_denominator": "PUE = Gesamtenergie Rechenzentrum / IT-Energie; Klimazone und Messzeitraum offenlegen.", "calculation_original": "PUE = Gesamtstrom RZ / IT‑Last (ISO/IEC 30134‑2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3', Polarity='lower_is_better', Archetype='pue'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3", "bm": 1.505, "bm_150pct": 2.2575, "bm_250pct": 3.7625, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-154", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "PUE", "Polarity_(BM)": "lower_is_better", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://www.iso.org/standard/71670.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.2, "B2": 1.4, "B3": 1.6, "B4": 1.8, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-146", "slug": "wok-g-146", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.5", "indicator_family": "IP/Integrität F&E", "item": "IP/Integrität F&E – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-146", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-147", "slug": "wok-g-147", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Innovation & Infrastruktur", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.5", "indicator_family": "IP/Integrität F&E", "item": "IP/Integrität F&E – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-147", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-148", "slug": "wok-g-148", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 9 – Industrie/Innovation", "target": "9.5", "indicator_family": "IP/Integrität F&E", "item": "IP/Integrität F&E – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-148", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-149", "slug": "wok-g-149", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.4", "indicator_family": "Pay Ratio & Bonus", "item": "Pay Ratio & Bonus – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-149", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-150", "slug": "wok-g-150", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.4", "indicator_family": "Pay Ratio & Bonus", "item": "Pay Ratio & Bonus – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-150", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-151", "slug": "wok-g-151", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.4", "indicator_family": "Pay Ratio & Bonus", "item": "Pay Ratio & Bonus – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-151", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-161", "slug": "wok-s-161", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.2", "indicator_family": "Inklusionsquote", "item": "Inklusionsquote – Gender Pay Gap", "definition": "Bereinigter Lohnunterschied", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Bereinigter Gender Pay Gap gem. ESRS S1 / GRI 405.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤2:+3; ≤5:+2; ≤8:0; >8:‑2/‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤2:+3; ≤5:+2; ≤8:0; >8:‑2/‑3", "bm": 8.0, "bm_150pct": 12.0, "bm_250pct": 20.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-S-161", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 8, "BM_150pct": 12, "BM_250pct": 20, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 2.0, "B2": 5.0, "B3": 8.0, "B4": 1000000000.0, "B5": "", "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -3.0, "S5": "", "S6": "", "BM": 8.0, "BM_150pct": 12.0, "BM_250pct": 20.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-162", "slug": "wok-s-162", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.2", "indicator_family": "Inklusionsquote", "item": "Inklusionsquote – Führung Diversität", "definition": "Frauenanteil Leitungsorgane", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥50:+3; ≥40:+2; ≥30:0; <30:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥50:+3; ≥40:+2; ≥30:0; <30:‑2/‑3", "bm": 30.0, "bm_150pct": 45.0, "bm_250pct": 75.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-162", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 30, "BM_150pct": 45, "BM_250pct": 75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 39.999999, "B3": 49.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -3.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 30.0, "BM_150pct": 45.0, "BM_250pct": 75.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-163", "slug": "wok-s-163", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.2", "indicator_family": "Inklusionsquote", "item": "Inklusionsquote – Inklusion", "definition": "Beschäftigte mit Behinderung", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥6:+3; 4–5,9:+2; 2–3,9:0; 1–1,9:‑2; <1:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥6:+3; 4–5,9:+2; 2–3,9:0; 1–1,9:‑2; <1:‑3", "bm": 2.95, "bm_150pct": 4.425000000000001, "bm_250pct": 7.375, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-163", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 2.95, "BM_150pct": 4.425000000000001, "BM_250pct": 7.375, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.999999, "B2": 1.999999, "B3": 3.999999, "B4": 5.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 2.95, "BM_150pct": 4.425000000000001, "BM_250pct": 7.375 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-164", "slug": "wok-s-164", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.3", "indicator_family": "Diskriminierungsfälle", "item": "Diskriminierungsfälle – Gender Pay Gap", "definition": "Bereinigter Lohnunterschied", "unit": "%", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Bereinigter Gender Pay Gap gem. ESRS S1 / GRI 405.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤2:+3; ≤5:+2; ≤8:0; >8:‑2/‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤2:+3; ≤5:+2; ≤8:0; >8:‑2/‑3", "bm": 8.0, "bm_150pct": 12.0, "bm_250pct": 20.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-164", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 8, "BM_150pct": 12, "BM_250pct": 20, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 2.0, "B2": 5.0, "B3": 8.0, "B4": 1000000000.0, "B5": "", "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -3.0, "S5": "", "S6": "", "BM": 8.0, "BM_150pct": 12.0, "BM_250pct": 20.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-165", "slug": "wok-s-165", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.3", "indicator_family": "Diskriminierungsfälle", "item": "Diskriminierungsfälle – Führung Diversität", "definition": "Frauenanteil Leitungsorgane", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1; GRI 205/207", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥50:+3; ≥40:+2; ≥30:0; <30:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥50:+3; ≥40:+2; ≥30:0; <30:‑2/‑3", "bm": 30.0, "bm_150pct": 45.0, "bm_250pct": 75.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-165", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 30, "BM_150pct": 45, "BM_250pct": 75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 39.999999, "B3": 49.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -3.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 30.0, "BM_150pct": 45.0, "BM_250pct": 75.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-166", "slug": "wok-s-166", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.3", "indicator_family": "Diskriminierungsfälle", "item": "Diskriminierungsfälle – Inklusion", "definition": "Beschäftigte mit Behinderung", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥6:+3; 4–5,9:+2; 2–3,9:0; 1–1,9:‑2; <1:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥6:+3; 4–5,9:+2; 2–3,9:0; 1–1,9:‑2; <1:‑3", "bm": 2.95, "bm_150pct": 4.425000000000001, "bm_250pct": 7.375, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-166", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 2.95, "BM_150pct": 4.425000000000001, "BM_250pct": 7.375, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.999999, "B2": 1.999999, "B3": 3.999999, "B4": 5.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 2.95, "BM_150pct": 4.425000000000001, "BM_250pct": 7.375 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-125", "slug": "wok-sys-125", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.c", "indicator_family": "Erschwinglichkeit Produkte/Services", "item": "Erschwinglichkeit Produkte/Services – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "PEF_EU", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-125", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-126", "slug": "wok-sys-126", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.c", "indicator_family": "Erschwinglichkeit Produkte/Services", "item": "Erschwinglichkeit Produkte/Services – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "PEF_EU", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-126", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-127", "slug": "wok-sys-127", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.c", "indicator_family": "Erschwinglichkeit Produkte/Services", "item": "Erschwinglichkeit Produkte/Services – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "PEF_EU", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-127", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-152", "slug": "wok-g-152", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.4", "indicator_family": "Transparenz Lohnbänder", "item": "Transparenz Lohnbänder – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-152", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-153", "slug": "wok-g-153", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.4", "indicator_family": "Transparenz Lohnbänder", "item": "Transparenz Lohnbänder – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-153", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-154", "slug": "wok-g-154", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.4", "indicator_family": "Transparenz Lohnbänder", "item": "Transparenz Lohnbänder – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-G-154", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-167", "slug": "wok-s-167", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.2", "indicator_family": "Barrierefreiheit", "item": "Barrierefreiheit – Living Wage", "definition": "Abdeckung Lebenslohn", "unit": "% Beschäftigte", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Beschäftigte ≥ Living Wage (zertifizierte Methodik).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥95:+3; 80–94:+2; 60–79:0; 40–59:‑2; <40:‑3", "bm": 69.5, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-167", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Beschäftigte", "Polarity_(BM)": "higher_is_better", "BM": 69.5, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 39.999999, "B2": 59.999999, "B3": 79.999999, "B4": 94.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 69.5, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-168", "slug": "wok-s-168", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.2", "indicator_family": "Barrierefreiheit", "item": "Barrierefreiheit – Tarifbindung", "definition": "Beschäftigte unter Kollektivvertrag", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-168", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-S-169", "slug": "wok-s-169", "category": "S / Soziales", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.2", "indicator_family": "Barrierefreiheit", "item": "Barrierefreiheit – LTIFR", "definition": "Arbeitsunfälle pro Mio Stunden", "unit": "Unfälle/Mio Std.", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S1, GRI 401/403/405/406, ILO", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ILO_FUNDAMENTAL_PRINCIPLES" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.ilo.org/declaration" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "rate_per_million_hours", "numerator_denominator": "Zähler: meldepflichtige Arbeitsunfälle mit Ausfallzeit; Nenner: geleistete Arbeitsstunden; Wert = Zähler / Nenner * 1.000.000.", "calculation_original": "LTIFR = Unfälle mit Ausfallzeit / 1 Mio. Std. (ILO/GRI 403).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-S-169", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Unfälle/Mio Std.", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.ilo.org/declaration", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-122", "slug": "wok-sc-122", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.b", "indicator_family": "Fairer Zugang Lieferanten (SME)", "item": "Fairer Zugang Lieferanten (SME) – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2; GRI 308/414/408/409", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-122", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-123", "slug": "wok-sc-123", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.b", "indicator_family": "Fairer Zugang Lieferanten (SME)", "item": "Fairer Zugang Lieferanten (SME) – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-123", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-124", "slug": "wok-sc-124", "category": "SC / Lieferkette", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.b", "indicator_family": "Fairer Zugang Lieferanten (SME)", "item": "Fairer Zugang Lieferanten (SME) – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-124", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-128", "slug": "wok-sys-128", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.2", "indicator_family": "Regionale Gerechtigkeit", "item": "Regionale Gerechtigkeit – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-128", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-129", "slug": "wok-sys-129", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.2", "indicator_family": "Regionale Gerechtigkeit", "item": "Regionale Gerechtigkeit – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-129", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-130", "slug": "wok-sys-130", "category": "SYS / System", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.2", "indicator_family": "Regionale Gerechtigkeit", "item": "Regionale Gerechtigkeit – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-130", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-155", "slug": "wok-g-155", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.3", "indicator_family": "Responsible Marketing (keine Exklusion)", "item": "Responsible Marketing (keine Exklusion) – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-155", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-156", "slug": "wok-g-156", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Querschnitt", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.3", "indicator_family": "Responsible Marketing (keine Exklusion)", "item": "Responsible Marketing (keine Exklusion) – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-156", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-157", "slug": "wok-g-157", "category": "G / Governance", "mpd_dimension": "Mensch", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 10 – Ungleichheiten", "target": "10.3", "indicator_family": "Responsible Marketing (keine Exklusion)", "item": "Responsible Marketing (keine Exklusion) – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-157", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-116", "slug": "wok-re-116", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Energie", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.6", "indicator_family": "Gebäudeenergiebedarf", "item": "Gebäudeenergiebedarf – Betriebsenergie", "definition": "Endenergiebedarf", "unit": "kWh/m²a", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-116", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/m²a", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-117", "slug": "wok-re-117", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Energie", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.6", "indicator_family": "Gebäudeenergiebedarf", "item": "Gebäudeenergiebedarf – Graue Emissionen", "definition": "Embodied Carbon (A1–A3)", "unit": "kg CO₂e/m²", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064", "ISO_14067", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html", "https://www.iso.org/standard/71206.html", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Embodied Carbon gem. EN 15978 (A1–A3 ggf. A4–A5); kg CO₂e/m².", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-117", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/m²", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html\nhttps://www.iso.org/standard/71206.html\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-118", "slug": "wok-re-118", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Energie", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.6", "indicator_family": "Gebäudeenergiebedarf", "item": "Gebäudeenergiebedarf – ÖPNV‑Erreichbarkeit", "definition": "Transit‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3", "bm": 0.495, "bm_150pct": 0.7424999999999999, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-118", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.199999, "B2": 0.399999, "B3": 0.599999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-119", "slug": "wok-re-119", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Energie", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.2", "indicator_family": "ÖPNV‑Erreichbarkeit", "item": "ÖPNV‑Erreichbarkeit – Betriebsenergie", "definition": "Endenergiebedarf", "unit": "kWh/m²a", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-119", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/m²a", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-120", "slug": "wok-re-120", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.2", "indicator_family": "ÖPNV‑Erreichbarkeit", "item": "ÖPNV‑Erreichbarkeit – Graue Emissionen", "definition": "Embodied Carbon (A1–A3)", "unit": "kg CO₂e/m²", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064", "ISO_14067", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html", "https://www.iso.org/standard/71206.html", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Embodied Carbon gem. EN 15978 (A1–A3 ggf. A4–A5); kg CO₂e/m².", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-120", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/m²", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html\nhttps://www.iso.org/standard/71206.html\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-121", "slug": "wok-re-121", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.2", "indicator_family": "ÖPNV‑Erreichbarkeit", "item": "ÖPNV‑Erreichbarkeit – ÖPNV‑Erreichbarkeit", "definition": "Transit‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "Stadt/GIS", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3", "bm": 0.495, "bm_150pct": 0.7424999999999999, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-121", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.199999, "B2": 0.399999, "B3": 0.599999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-155", "slug": "wok-e-155", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.6", "indicator_family": "Luftqualitätsbeitrag", "item": "Luftqualitätsbeitrag – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-155", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-156", "slug": "wok-e-156", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.6", "indicator_family": "Luftqualitätsbeitrag", "item": "Luftqualitätsbeitrag – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-156", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-157", "slug": "wok-e-157", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.6", "indicator_family": "Luftqualitätsbeitrag", "item": "Luftqualitätsbeitrag – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-157", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-158", "slug": "wok-e-158", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.6", "indicator_family": "Abfallmanagement Stadt", "item": "Abfallmanagement Stadt – Abfallintensität", "definition": "Abfallmenge je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "E38 Entsorgung", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-158", "NACE2": "E38", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-159", "slug": "wok-e-159", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.6", "indicator_family": "Abfallmanagement Stadt", "item": "Abfallmanagement Stadt – Recyclingquote", "definition": "Anteil verwerteter Abfälle", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Recyclingquote = stofflich verwertete Menge / Gesamtabfall.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "E38 Entsorgung", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-159", "NACE2": "E38", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-160", "slug": "wok-e-160", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.6", "indicator_family": "Abfallmanagement Stadt", "item": "Abfallmanagement Stadt – Gefährlicher Abfall", "definition": "Gefährlicher Abfall je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Gefährlicher Abfall‑Intensität = Gefährlicher Abfall / Output bzw. Umsatz.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "E38 Entsorgung", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-160", "NACE2": "E38", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-119", "slug": "wok-p-119", "category": "P / Produkt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.c", "indicator_family": "Sichere Bauprodukte", "item": "Sichere Bauprodukte – PCF", "definition": "CO₂‑Fußabdruck pro Einheit", "unit": "kg CO₂e/Einheit", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "EU_WEEE", "GERMANY_VERPACKG", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-P-119", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/Einheit", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-120", "slug": "wok-p-120", "category": "P / Produkt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.c", "indicator_family": "Sichere Bauprodukte", "item": "Sichere Bauprodukte – Reparierbarkeit", "definition": "Reparierbarkeitsindex", "unit": "Score 0–10", "polarity": "higher_is_better", "archetype": "higher_is_better_score", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "EU/FR‑Reparierbarkeitsindex: Zerlegbarkeit, Ersatzteile, Doku.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_score'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3", "bm": 4.95, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-120", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Score 0–10", "Polarity_(BM)": "higher_is_better", "BM": 4.95, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.999999, "B2": 3.999999, "B3": 5.999999, "B4": 7.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 4.95, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-121", "slug": "wok-p-121", "category": "P / Produkt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.c", "indicator_family": "Sichere Bauprodukte", "item": "Sichere Bauprodukte – Rücknahme/Recycling", "definition": "Rücknahme‑/Recyclingquote", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3", "bm": 39.5, "bm_150pct": 59.25, "bm_250pct": 98.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-121", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 14.999999, "B2": 29.999999, "B3": 49.999999, "B4": 69.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-131", "slug": "wok-sys-131", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.4", "indicator_family": "Kultur & Teilhabe", "item": "Kultur & Teilhabe – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-131", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-132", "slug": "wok-sys-132", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.4", "indicator_family": "Kultur & Teilhabe", "item": "Kultur & Teilhabe – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-132", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-133", "slug": "wok-sys-133", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.4", "indicator_family": "Kultur & Teilhabe", "item": "Kultur & Teilhabe – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-133", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-161", "slug": "wok-e-161", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.7", "indicator_family": "Stadtgrün/Flächenversiegelung", "item": "Stadtgrün/Flächenversiegelung – Nettoeffekt", "definition": "Net Gain/No Net Loss/Net Loss", "unit": "Qualitativ → Klasse", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_biodiversity", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-161", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Qualitativ → Klasse", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-162", "slug": "wok-e-162", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.7", "indicator_family": "Stadtgrün/Flächenversiegelung", "item": "Stadtgrün/Flächenversiegelung – Landumwandlung", "definition": "Neue Flächen mit hohem Risiko", "unit": "ha/Jahr", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-162", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "ha/Jahr", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-163", "slug": "wok-e-163", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.7", "indicator_family": "Stadtgrün/Flächenversiegelung", "item": "Stadtgrün/Flächenversiegelung – Deforestationsfrei", "definition": "Anteil deforestationsfreie Rohstoffe", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-163", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-158", "slug": "wok-g-158", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.3", "indicator_family": "Partizipation/Transparenz Stadtprojekte", "item": "Partizipation/Transparenz Stadtprojekte – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-158", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-159", "slug": "wok-g-159", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.3", "indicator_family": "Partizipation/Transparenz Stadtprojekte", "item": "Partizipation/Transparenz Stadtprojekte – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-159", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-160", "slug": "wok-g-160", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.3", "indicator_family": "Partizipation/Transparenz Stadtprojekte", "item": "Partizipation/Transparenz Stadtprojekte – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-160", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-164", "slug": "wok-e-164", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.6", "indicator_family": "Lärm‑Exposition", "item": "Lärm‑Exposition – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-164", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-165", "slug": "wok-e-165", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.6", "indicator_family": "Lärm‑Exposition", "item": "Lärm‑Exposition – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-165", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-166", "slug": "wok-e-166", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Stadt/Wohnen/Infrastruktur", "sdg_or_sdgplus": "SDG 11 – Städte", "target": "11.6", "indicator_family": "Lärm‑Exposition", "item": "Lärm‑Exposition – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-166", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-167", "slug": "wok-e-167", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.2", "indicator_family": "Materialintensität", "item": "Materialintensität – Abfallintensität", "definition": "Abfallmenge je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-167", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-168", "slug": "wok-e-168", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.2", "indicator_family": "Materialintensität", "item": "Materialintensität – Recyclingquote", "definition": "Anteil verwerteter Abfälle", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Recyclingquote = stofflich verwertete Menge / Gesamtabfall.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-168", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-169", "slug": "wok-e-169", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.2", "indicator_family": "Materialintensität", "item": "Materialintensität – Gefährlicher Abfall", "definition": "Gefährlicher Abfall je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Gefährlicher Abfall‑Intensität = Gefährlicher Abfall / Output bzw. Umsatz.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-169", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-170", "slug": "wok-e-170", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.5", "indicator_family": "Abfallvermeidung", "item": "Abfallvermeidung – Abfallintensität", "definition": "Abfallmenge je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-170", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-171", "slug": "wok-e-171", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.5", "indicator_family": "Abfallvermeidung", "item": "Abfallvermeidung – Recyclingquote", "definition": "Anteil verwerteter Abfälle", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Recyclingquote = stofflich verwertete Menge / Gesamtabfall.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-171", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-172", "slug": "wok-e-172", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.5", "indicator_family": "Abfallvermeidung", "item": "Abfallvermeidung – Gefährlicher Abfall", "definition": "Gefährlicher Abfall je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Gefährlicher Abfall‑Intensität = Gefährlicher Abfall / Output bzw. Umsatz.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-172", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-122", "slug": "wok-p-122", "category": "P / Produkt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.5", "indicator_family": "PCF/Reparierbarkeit/Rücknahme", "item": "PCF/Reparierbarkeit/Rücknahme – PCF", "definition": "CO₂‑Fußabdruck pro Einheit", "unit": "kg CO₂e/Einheit", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-P-122", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/Einheit", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-123", "slug": "wok-p-123", "category": "P / Produkt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.5", "indicator_family": "PCF/Reparierbarkeit/Rücknahme", "item": "PCF/Reparierbarkeit/Rücknahme – Reparierbarkeit", "definition": "Reparierbarkeitsindex", "unit": "Score 0–10", "polarity": "higher_is_better", "archetype": "higher_is_better_score", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_score'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3", "bm": 4.95, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-123", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Score 0–10", "Polarity_(BM)": "higher_is_better", "BM": 4.95, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.999999, "B2": 3.999999, "B3": 5.999999, "B4": 7.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 4.95, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-124", "slug": "wok-p-124", "category": "P / Produkt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.5", "indicator_family": "PCF/Reparierbarkeit/Rücknahme", "item": "PCF/Reparierbarkeit/Rücknahme – Rücknahme/Recycling", "definition": "Rücknahme‑/Recyclingquote", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3", "bm": 39.5, "bm_150pct": 59.25, "bm_250pct": 98.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-124", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 14.999999, "B2": 29.999999, "B3": 49.999999, "B4": 69.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-125", "slug": "wok-sc-125", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.5", "indicator_family": "Lieferkette – Zirkularität", "item": "Lieferkette – Zirkularität – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-125", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-126", "slug": "wok-sc-126", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.5", "indicator_family": "Lieferkette – Zirkularität", "item": "Lieferkette – Zirkularität – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-126", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-127", "slug": "wok-sc-127", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.5", "indicator_family": "Lieferkette – Zirkularität", "item": "Lieferkette – Zirkularität – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-127", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-161", "slug": "wok-g-161", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.4", "indicator_family": "Chemikaliensicherheit", "item": "Chemikaliensicherheit – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-161", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-162", "slug": "wok-g-162", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.4", "indicator_family": "Chemikaliensicherheit", "item": "Chemikaliensicherheit – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-162", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-163", "slug": "wok-g-163", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.4", "indicator_family": "Chemikaliensicherheit", "item": "Chemikaliensicherheit – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-163", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-173", "slug": "wok-e-173", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.2", "indicator_family": "Wasserintensität Produkte", "item": "Wasserintensität Produkte – Entnahme (WSI)", "definition": "Wasserentnahme × Wasserstressindex", "unit": "m³*WSI", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-173", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "m³*WSI", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-174", "slug": "wok-e-174", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.2", "indicator_family": "Wasserintensität Produkte", "item": "Wasserintensität Produkte – Reuse", "definition": "Anteil wiederverwendetes Prozesswasser", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-174", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-175", "slug": "wok-e-175", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.2", "indicator_family": "Wasserintensität Produkte", "item": "Wasserintensität Produkte – Abwasserqualität", "definition": "Proben > Grenzwert", "unit": "%", "polarity": "lower_is_better", "archetype": "reg_limit", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3', Polarity='lower_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-175", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 50.0, "B2": 75.0, "B3": 100.0, "B4": 120.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-176", "slug": "wok-e-176", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.2", "indicator_family": "Energieintensität Produkte", "item": "Energieintensität Produkte – EE‑Anteil", "definition": "Anteil erneuerbarer Energien am Strombezug", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EE‑Anteil = EE‑Strom (inkl. PPA/HKN) / Gesamtstrom.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-176", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-177", "slug": "wok-e-177", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.2", "indicator_family": "Energieintensität Produkte", "item": "Energieintensität Produkte – Intensität", "definition": "Energie je Output/Umsatz", "unit": "kWh/€ Mio bzw. kWh/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-177", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/€ Mio bzw. kWh/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-178", "slug": "wok-e-178", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.2", "indicator_family": "Energieintensität Produkte", "item": "Energieintensität Produkte – Effizienz (PUE)*", "definition": "Effizienz Rechenzentrum/IT‑Betrieb (falls zutreffend)", "unit": "PUE", "polarity": "lower_is_better", "archetype": "pue", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "ISO_IEC_27701", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://www.iso.org/standard/71670.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "pue", "numerator_denominator": "PUE = Gesamtenergie Rechenzentrum / IT-Energie; Klimazone und Messzeitraum offenlegen.", "calculation_original": "PUE = Gesamtstrom RZ / IT‑Last (ISO/IEC 30134‑2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3', Polarity='lower_is_better', Archetype='pue'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3", "bm": 1.505, "bm_150pct": 2.2575, "bm_250pct": 3.7625, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-178", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "PUE", "Polarity_(BM)": "lower_is_better", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://www.iso.org/standard/71670.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.2, "B2": 1.4, "B3": 1.6, "B4": 1.8, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-134", "slug": "wok-sys-134", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.8", "indicator_family": "Konsumententransparenz", "item": "Konsumententransparenz – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-134", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-135", "slug": "wok-sys-135", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.8", "indicator_family": "Konsumententransparenz", "item": "Konsumententransparenz – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-135", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-136", "slug": "wok-sys-136", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.8", "indicator_family": "Konsumententransparenz", "item": "Konsumententransparenz – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-136", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-104", "slug": "wok-pol-104", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.6", "indicator_family": "Taxonomie‑Konformität", "item": "Taxonomie‑Konformität – Spezifische Emissionen", "definition": "CO₂e je kWh (LCA)", "unit": "g CO₂e/kWh", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤100:+3; 101–250:0; >250:‑2', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤100:+3; 101–250:0; >250:‑2", "bm": 175.5, "bm_150pct": 263.25, "bm_250pct": 438.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-POL-104", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "g CO₂e/kWh", "Polarity_(BM)": "lower_is_better", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 100.0, "B2": 250.0, "B3": 1000000000.0, "B4": "", "B5": "", "B6": "", "S1": 3.0, "S2": 0.0, "S3": -2.0, "S4": "", "S5": "", "S6": "", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-105", "slug": "wok-pol-105", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.6", "indicator_family": "Taxonomie‑Konformität", "item": "Taxonomie‑Konformität – DNSH‑Konformität", "definition": "‚Do No Significant Harm‘ erfüllt", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "EU‑Taxonomie (TSC & DNSH)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EU_TAXONOMY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-POL-105", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-106", "slug": "wok-pol-106", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 12 – Konsum/Produktion", "target": "12.6", "indicator_family": "Taxonomie‑Konformität", "item": "Taxonomie‑Konformität – TSC‑Schwellen", "definition": "Anteil unter technischen TSC‑Grenzen", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "EU‑Taxonomie (TSC & DNSH)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EU_TAXONOMY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-POL-106", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-179", "slug": "wok-e-179", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "THG‑Emissionen Scope 1/2/Intensität", "item": "THG‑Emissionen Scope 1/2/Intensität – Scope 1", "definition": "Direkte Emissionen aus eigenen Quellen", "unit": "t CO₂e/Jahr", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Summe direkter Emissionen gem. GHG Protocol Scope 1.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='SBTi 1,5°C:+3; <2°C:+2; Branchenmittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "SBTi 1,5°C:+3; <2°C:+2; Branchenmittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-179", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "t CO₂e/Jahr", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-180", "slug": "wok-e-180", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "THG‑Emissionen Scope 1/2/Intensität", "item": "THG‑Emissionen Scope 1/2/Intensität – Scope 2", "definition": "Indirekte Emissionen (eingekaufter Strom/Wärme)", "unit": "t CO₂e/Jahr", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Summe direkter Emissionen gem. GHG Protocol Scope 1.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='SBTi 1,5°C:+3; <2°C:+2; Branchenmittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "SBTi 1,5°C:+3; <2°C:+2; Branchenmittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-180", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "t CO₂e/Jahr", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-181", "slug": "wok-e-181", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "THG‑Emissionen Scope 1/2/Intensität", "item": "THG‑Emissionen Scope 1/2/Intensität – Intensität", "definition": "Emissionen je Output/Umsatz", "unit": "t CO₂e/€ Mio bzw. t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Summe direkter Emissionen gem. GHG Protocol Scope 1.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-181", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "t CO₂e/€ Mio bzw. t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-128", "slug": "wok-sc-128", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.3", "indicator_family": "Scope‑3 Datenqualität", "item": "Scope‑3 Datenqualität – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-128", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-129", "slug": "wok-sc-129", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.3", "indicator_family": "Scope‑3 Datenqualität", "item": "Scope‑3 Datenqualität – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-129", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-130", "slug": "wok-sc-130", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.3", "indicator_family": "Scope‑3 Datenqualität", "item": "Scope‑3 Datenqualität – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-130", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-182", "slug": "wok-e-182", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "Interne CO₂‑Bepreisung", "item": "Interne CO₂‑Bepreisung – Spezifische Emissionen", "definition": "CO₂e je kWh (LCA)", "unit": "g CO₂e/kWh", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤100:+3; 101–250:0; >250:‑2', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤100:+3; 101–250:0; >250:‑2", "bm": 175.5, "bm_150pct": 263.25, "bm_250pct": 438.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-182", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "g CO₂e/kWh", "Polarity_(BM)": "lower_is_better", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 100.0, "B2": 250.0, "B3": 1000000000.0, "B4": "", "B5": "", "B6": "", "S1": 3.0, "S2": 0.0, "S3": -2.0, "S4": "", "S5": "", "S6": "", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-183", "slug": "wok-e-183", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "Interne CO₂‑Bepreisung", "item": "Interne CO₂‑Bepreisung – DNSH‑Konformität", "definition": "‚Do No Significant Harm‘ erfüllt", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "EU‑Taxonomie (TSC & DNSH)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EU_TAXONOMY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-183", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-184", "slug": "wok-e-184", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "Interne CO₂‑Bepreisung", "item": "Interne CO₂‑Bepreisung – TSC‑Schwellen", "definition": "Anteil unter technischen TSC‑Grenzen", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "EU‑Taxonomie (TSC & DNSH)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EU_TAXONOMY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-184", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-185", "slug": "wok-e-185", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "Erneuerbarer Strom", "item": "Erneuerbarer Strom – EE‑Anteil", "definition": "Anteil erneuerbarer Energien am Strombezug", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EE‑Anteil = EE‑Strom (inkl. PPA/HKN) / Gesamtstrom.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-185", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-186", "slug": "wok-e-186", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "Erneuerbarer Strom", "item": "Erneuerbarer Strom – Intensität", "definition": "Energie je Output/Umsatz", "unit": "kWh/€ Mio bzw. kWh/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-186", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/€ Mio bzw. kWh/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-187", "slug": "wok-e-187", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "Erneuerbarer Strom", "item": "Erneuerbarer Strom – Effizienz (PUE)*", "definition": "Effizienz Rechenzentrum/IT‑Betrieb (falls zutreffend)", "unit": "PUE", "polarity": "lower_is_better", "archetype": "pue", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "ISO_IEC_27701", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://www.iso.org/standard/71670.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "pue", "numerator_denominator": "PUE = Gesamtenergie Rechenzentrum / IT-Energie; Klimazone und Messzeitraum offenlegen.", "calculation_original": "PUE = Gesamtstrom RZ / IT‑Last (ISO/IEC 30134‑2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3', Polarity='lower_is_better', Archetype='pue'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3", "bm": 1.505, "bm_150pct": 2.2575, "bm_250pct": 3.7625, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-187", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "PUE", "Polarity_(BM)": "lower_is_better", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://www.iso.org/standard/71670.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.2, "B2": 1.4, "B3": 1.6, "B4": 1.8, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-125", "slug": "wok-p-125", "category": "P / Produkt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "Produktlebenszyklus CO₂", "item": "Produktlebenszyklus CO₂ – PCF", "definition": "CO₂‑Fußabdruck pro Einheit", "unit": "kg CO₂e/Einheit", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "EU_WEEE", "GERMANY_VERPACKG", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-P-125", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/Einheit", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-126", "slug": "wok-p-126", "category": "P / Produkt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "Produktlebenszyklus CO₂", "item": "Produktlebenszyklus CO₂ – Reparierbarkeit", "definition": "Reparierbarkeitsindex", "unit": "Score 0–10", "polarity": "higher_is_better", "archetype": "higher_is_better_score", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "EU/FR‑Reparierbarkeitsindex: Zerlegbarkeit, Ersatzteile, Doku.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_score'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3", "bm": 4.95, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-126", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Score 0–10", "Polarity_(BM)": "higher_is_better", "BM": 4.95, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.999999, "B2": 3.999999, "B3": 5.999999, "B4": 7.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 4.95, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-127", "slug": "wok-p-127", "category": "P / Produkt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "Produktlebenszyklus CO₂", "item": "Produktlebenszyklus CO₂ – Rücknahme/Recycling", "definition": "Rücknahme‑/Recyclingquote", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3", "bm": 39.5, "bm_150pct": 59.25, "bm_250pct": 98.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-127", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 14.999999, "B2": 29.999999, "B3": 49.999999, "B4": 69.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-164", "slug": "wok-g-164", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "Klimagovernance/TCFD", "item": "Klimagovernance/TCFD – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-164", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-165", "slug": "wok-g-165", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "Klimagovernance/TCFD", "item": "Klimagovernance/TCFD – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-165", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-166", "slug": "wok-g-166", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "Klimagovernance/TCFD", "item": "Klimagovernance/TCFD – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-166", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-137", "slug": "wok-sys-137", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.3", "indicator_family": "Klimapartnerschaften", "item": "Klimapartnerschaften – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-137", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-138", "slug": "wok-sys-138", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.3", "indicator_family": "Klimapartnerschaften", "item": "Klimapartnerschaften – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-138", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-139", "slug": "wok-sys-139", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.3", "indicator_family": "Klimapartnerschaften", "item": "Klimapartnerschaften – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-139", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-188", "slug": "wok-e-188", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.1", "indicator_family": "Physisches Klimarisiko", "item": "Physisches Klimarisiko – Green R&D", "definition": "Anteil F&E für grüne Technologien", "unit": "% Umsatz", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "OECD Frascati, PATSTAT", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "OECD_FRASCATI", "EPO_PATSTAT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html", "https://www.epo.org/en/searching-for-patents/business/patstat" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4,9:+2; 1–2,9:0; 0,5–0,9:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4,9:+2; 1–2,9:0; 0,5–0,9:‑2; <0,5:‑3", "bm": 1.95, "bm_150pct": 2.925, "bm_250pct": 4.875, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-188", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Umsatz", "Polarity_(BM)": "higher_is_better", "BM": 1.95, "BM_150pct": 2.925, "BM_250pct": 4.875, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html\nhttps://www.epo.org/en/searching-for-patents/business/patstat", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.999999, "B3": 2.999999, "B4": 4.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 1.95, "BM_150pct": 2.925, "BM_250pct": 4.875 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-189", "slug": "wok-e-189", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.1", "indicator_family": "Physisches Klimarisiko", "item": "Physisches Klimarisiko – SDG‑Patente", "definition": "Anteil SDG‑relevanter Patente", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "OECD Frascati, PATSTAT", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "OECD_FRASCATI", "EPO_PATSTAT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html", "https://www.epo.org/en/searching-for-patents/business/patstat" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥40:+3; 25–39:+2; 10–24:0; 5–9:‑2; <5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥40:+3; 25–39:+2; 10–24:0; 5–9:‑2; <5:‑3", "bm": 17.0, "bm_150pct": 25.5, "bm_250pct": 42.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-189", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 17, "BM_150pct": 25.5, "BM_250pct": 42.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html\nhttps://www.epo.org/en/searching-for-patents/business/patstat", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 4.999999, "B2": 9.999999, "B3": 24.999999, "B4": 39.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 17.0, "BM_150pct": 25.5, "BM_250pct": 42.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-190", "slug": "wok-e-190", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.1", "indicator_family": "Physisches Klimarisiko", "item": "Physisches Klimarisiko – Prozess‑Effizienz", "definition": "Energie/Emission je Einheit", "unit": "kWh/t bzw. t CO₂e/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-190", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/t bzw. t CO₂e/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-107", "slug": "wok-pol-107", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "TSC‑Grenzen (Klima)", "item": "TSC‑Grenzen (Klima) – Spezifische Emissionen", "definition": "CO₂e je kWh (LCA)", "unit": "g CO₂e/kWh", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤100:+3; 101–250:0; >250:‑2', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤100:+3; 101–250:0; >250:‑2", "bm": 175.5, "bm_150pct": 263.25, "bm_250pct": 438.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-POL-107", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "g CO₂e/kWh", "Polarity_(BM)": "lower_is_better", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 100.0, "B2": 250.0, "B3": 1000000000.0, "B4": "", "B5": "", "B6": "", "S1": 3.0, "S2": 0.0, "S3": -2.0, "S4": "", "S5": "", "S6": "", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-108", "slug": "wok-pol-108", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "TSC‑Grenzen (Klima)", "item": "TSC‑Grenzen (Klima) – DNSH‑Konformität", "definition": "‚Do No Significant Harm‘ erfüllt", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "EU‑Taxonomie (TSC & DNSH)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EU_TAXONOMY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-POL-108", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-109", "slug": "wok-pol-109", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Klima", "sdg_or_sdgplus": "SDG 13 – Klima", "target": "13.2", "indicator_family": "TSC‑Grenzen (Klima)", "item": "TSC‑Grenzen (Klima) – TSC‑Schwellen", "definition": "Anteil unter technischen TSC‑Grenzen", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "EU‑Taxonomie (TSC & DNSH)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EU_TAXONOMY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-POL-109", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-191", "slug": "wok-e-191", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "Nährstoffeintrag", "item": "Nährstoffeintrag – Entnahme (WSI)", "definition": "Wasserentnahme × Wasserstressindex", "unit": "m³*WSI", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-191", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "m³*WSI", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-192", "slug": "wok-e-192", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "Nährstoffeintrag", "item": "Nährstoffeintrag – Reuse", "definition": "Anteil wiederverwendetes Prozesswasser", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-192", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-193", "slug": "wok-e-193", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "Nährstoffeintrag", "item": "Nährstoffeintrag – Abwasserqualität", "definition": "Proben > Grenzwert", "unit": "%", "polarity": "lower_is_better", "archetype": "reg_limit", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3', Polarity='lower_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-193", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 50.0, "B2": 75.0, "B3": 100.0, "B4": 120.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-194", "slug": "wok-e-194", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "Plastikgranulat‑Verlust", "item": "Plastikgranulat‑Verlust – Abfallintensität", "definition": "Abfallmenge je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Netzverluste = (Einspeisung – Abgabe) / Einspeisung.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-194", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-195", "slug": "wok-e-195", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "Plastikgranulat‑Verlust", "item": "Plastikgranulat‑Verlust – Recyclingquote", "definition": "Anteil verwerteter Abfälle", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Netzverluste = (Einspeisung – Abgabe) / Einspeisung.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-195", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-196", "slug": "wok-e-196", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "Plastikgranulat‑Verlust", "item": "Plastikgranulat‑Verlust – Gefährlicher Abfall", "definition": "Gefährlicher Abfall je Output", "unit": "kg/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Netzverluste = (Einspeisung – Abgabe) / Einspeisung.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-196", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-197", "slug": "wok-e-197", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.2", "indicator_family": "Meeresschutz‑Net Gain", "item": "Meeresschutz‑Net Gain – Nettoeffekt", "definition": "Net Gain/No Net Loss/Net Loss", "unit": "Qualitativ → Klasse", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_biodiversity", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Nettoeffekt Biodiv: Net Gain/No Net Loss‑Bilanz (Projekt).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-197", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Qualitativ → Klasse", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-198", "slug": "wok-e-198", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.2", "indicator_family": "Meeresschutz‑Net Gain", "item": "Meeresschutz‑Net Gain – Landumwandlung", "definition": "Neue Flächen mit hohem Risiko", "unit": "ha/Jahr", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Nettoeffekt Biodiv: Net Gain/No Net Loss‑Bilanz (Projekt).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-198", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "ha/Jahr", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-199", "slug": "wok-e-199", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.2", "indicator_family": "Meeresschutz‑Net Gain", "item": "Meeresschutz‑Net Gain – Deforestationsfrei", "definition": "Anteil deforestationsfreie Rohstoffe", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Nettoeffekt Biodiv: Net Gain/No Net Loss‑Bilanz (Projekt).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-199", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-131", "slug": "wok-sc-131", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.4", "indicator_family": "Fischerei‑Lieferketten", "item": "Fischerei‑Lieferketten – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-131", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-132", "slug": "wok-sc-132", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.4", "indicator_family": "Fischerei‑Lieferketten", "item": "Fischerei‑Lieferketten – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-132", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-133", "slug": "wok-sc-133", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.4", "indicator_family": "Fischerei‑Lieferketten", "item": "Fischerei‑Lieferketten – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-133", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-167", "slug": "wok-g-167", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "Abwasser Compliance Küsten", "item": "Abwasser Compliance Küsten – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-167", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-168", "slug": "wok-g-168", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "Abwasser Compliance Küsten", "item": "Abwasser Compliance Küsten – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "reg_limit", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-168", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-169", "slug": "wok-g-169", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "Abwasser Compliance Küsten", "item": "Abwasser Compliance Küsten – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "reg_limit", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-G-169", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-140", "slug": "wok-sys-140", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.a", "indicator_family": "Meeres‑Kooperationen", "item": "Meeres‑Kooperationen – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-140", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-141", "slug": "wok-sys-141", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.a", "indicator_family": "Meeres‑Kooperationen", "item": "Meeres‑Kooperationen – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-141", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-142", "slug": "wok-sys-142", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.a", "indicator_family": "Meeres‑Kooperationen", "item": "Meeres‑Kooperationen – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-142", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-200", "slug": "wok-e-200", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "Mikroplastik in Abwasser", "item": "Mikroplastik in Abwasser – Entnahme (WSI)", "definition": "Wasserentnahme × Wasserstressindex", "unit": "m³*WSI", "polarity": "lower_is_better", "archetype": "reg_limit", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "∑(m³ Standort × WRI‑Aqueduct‑Stressfaktor).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-200", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "m³*WSI", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-201", "slug": "wok-e-201", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "Mikroplastik in Abwasser", "item": "Mikroplastik in Abwasser – Reuse", "definition": "Anteil wiederverwendetes Prozesswasser", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-201", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-202", "slug": "wok-e-202", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "Mikroplastik in Abwasser", "item": "Mikroplastik in Abwasser – Abwasserqualität", "definition": "Proben > Grenzwert", "unit": "%", "polarity": "lower_is_better", "archetype": "reg_limit", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Anteil Proben > Grenzwert im Berichtszeitraum.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3', Polarity='lower_is_better', Archetype='reg_limit'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤50% Grenzwert:+3; ≤75%:+2; ≤100%:0; 101–120%:‑2; >120%:‑3", "bm": 1.0, "bm_150pct": 1.2, "bm_250pct": 1.5, "benchmark_source": "default:reg_limit", "benchmark_status": "default:reg_limit", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-202", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.2, "BM_250pct": 1.5, "BM_source": "default:reg_limit", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 50.0, "B2": 75.0, "B3": 100.0, "B4": 120.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.0, "BM_150pct": 1.2, "BM_250pct": 1.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-110", "slug": "wok-pol-110", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "DNSH Wasser", "item": "DNSH Wasser – Spezifische Emissionen", "definition": "CO₂e je kWh (LCA)", "unit": "g CO₂e/kWh", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤100:+3; 101–250:0; >250:‑2', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤100:+3; 101–250:0; >250:‑2", "bm": 175.5, "bm_150pct": 263.25, "bm_250pct": 438.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-POL-110", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "g CO₂e/kWh", "Polarity_(BM)": "lower_is_better", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 100.0, "B2": 250.0, "B3": 1000000000.0, "B4": "", "B5": "", "B6": "", "S1": 3.0, "S2": 0.0, "S3": -2.0, "S4": "", "S5": "", "S6": "", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-111", "slug": "wok-pol-111", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "DNSH Wasser", "item": "DNSH Wasser – DNSH‑Konformität", "definition": "‚Do No Significant Harm‘ erfüllt", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-POL-111", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-112", "slug": "wok-pol-112", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.1", "indicator_family": "DNSH Wasser", "item": "DNSH Wasser – TSC‑Schwellen", "definition": "Anteil unter technischen TSC‑Grenzen", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E3, WRI Aqueduct, ISO 14046 (Water Footprint)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "ISO_14046", "WRI_AQUEDUCT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://www.iso.org/standard/43263.html", "https://www.wri.org/aqueduct" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-POL-112", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://www.iso.org/standard/43263.html\nhttps://www.wri.org/aqueduct", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-203", "slug": "wok-e-203", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.c", "indicator_family": "Schifffahrt Emissionen/Spill", "item": "Schifffahrt Emissionen/Spill – EE‑Anteil", "definition": "Anteil erneuerbarer Energien am Strombezug", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EE‑Anteil = EE‑Strom (inkl. PPA/HKN) / Gesamtstrom.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-203", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-204", "slug": "wok-e-204", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.c", "indicator_family": "Schifffahrt Emissionen/Spill", "item": "Schifffahrt Emissionen/Spill – Intensität", "definition": "Energie je Output/Umsatz", "unit": "kWh/€ Mio bzw. kWh/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-204", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/€ Mio bzw. kWh/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-205", "slug": "wok-e-205", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Wasser", "sdg_or_sdgplus": "SDG 14 – Unter Wasser", "target": "14.c", "indicator_family": "Schifffahrt Emissionen/Spill", "item": "Schifffahrt Emissionen/Spill – Effizienz (PUE)*", "definition": "Effizienz Rechenzentrum/IT‑Betrieb (falls zutreffend)", "unit": "PUE", "polarity": "lower_is_better", "archetype": "pue", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064", "ISO_14067", "ISO_IEC_27701" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html", "https://www.iso.org/standard/71206.html", "https://www.iso.org/standard/71670.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "pue", "numerator_denominator": "PUE = Gesamtenergie Rechenzentrum / IT-Energie; Klimazone und Messzeitraum offenlegen.", "calculation_original": "PUE = Gesamtstrom RZ / IT‑Last (ISO/IEC 30134‑2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3', Polarity='lower_is_better', Archetype='pue'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3", "bm": 1.505, "bm_150pct": 2.2575, "bm_250pct": 3.7625, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-205", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "PUE", "Polarity_(BM)": "lower_is_better", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html\nhttps://www.iso.org/standard/71206.html\nhttps://www.iso.org/standard/71670.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.2, "B2": 1.4, "B3": 1.6, "B4": 1.8, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-206", "slug": "wok-e-206", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.5", "indicator_family": "Biodiversität Nettoeffekt", "item": "Biodiversität Nettoeffekt – Nettoeffekt", "definition": "Net Gain/No Net Loss/Net Loss", "unit": "Qualitativ → Klasse", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_biodiversity", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Nettoeffekt Biodiv: Net Gain/No Net Loss‑Bilanz (Projekt).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-206", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Qualitativ → Klasse", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-207", "slug": "wok-e-207", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.5", "indicator_family": "Biodiversität Nettoeffekt", "item": "Biodiversität Nettoeffekt – Landumwandlung", "definition": "Neue Flächen mit hohem Risiko", "unit": "ha/Jahr", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Nettoeffekt Biodiv: Net Gain/No Net Loss‑Bilanz (Projekt).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-207", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "ha/Jahr", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-208", "slug": "wok-e-208", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.5", "indicator_family": "Biodiversität Nettoeffekt", "item": "Biodiversität Nettoeffekt – Deforestationsfrei", "definition": "Anteil deforestationsfreie Rohstoffe", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Nettoeffekt Biodiv: Net Gain/No Net Loss‑Bilanz (Projekt).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-E-208", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-134", "slug": "wok-sc-134", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.2", "indicator_family": "Entwaldungsfrei", "item": "Entwaldungsfrei – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2; GRI 308/414/408/409", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-134", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-135", "slug": "wok-sc-135", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.2", "indicator_family": "Entwaldungsfrei", "item": "Entwaldungsfrei – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-135", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-136", "slug": "wok-sc-136", "category": "SC / Lieferkette", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.2", "indicator_family": "Entwaldungsfrei", "item": "Entwaldungsfrei – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-136", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-209", "slug": "wok-e-209", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.1", "indicator_family": "Landumwandlung", "item": "Landumwandlung – Nettoeffekt", "definition": "Net Gain/No Net Loss/Net Loss", "unit": "Qualitativ → Klasse", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_biodiversity", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-209", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Qualitativ → Klasse", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-210", "slug": "wok-e-210", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.1", "indicator_family": "Landumwandlung", "item": "Landumwandlung – Landumwandlung", "definition": "Neue Flächen mit hohem Risiko", "unit": "ha/Jahr", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-210", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "ha/Jahr", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-211", "slug": "wok-e-211", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.1", "indicator_family": "Landumwandlung", "item": "Landumwandlung – Deforestationsfrei", "definition": "Anteil deforestationsfreie Rohstoffe", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-211", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-170", "slug": "wok-g-170", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.5", "indicator_family": "Naturschutz‑Compliance", "item": "Naturschutz‑Compliance – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "compliance_index", "numerator_denominator": "Wert = erfüllte Kriterien / anwendbare Kriterien oder Auditstatus; Verstöße separat als rote Linie kennzeichnen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-170", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-171", "slug": "wok-g-171", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.5", "indicator_family": "Naturschutz‑Compliance", "item": "Naturschutz‑Compliance – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-171", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-172", "slug": "wok-g-172", "category": "G / Governance", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.5", "indicator_family": "Naturschutz‑Compliance", "item": "Naturschutz‑Compliance – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-172", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-212", "slug": "wok-e-212", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.3", "indicator_family": "Bodenversiegelung", "item": "Bodenversiegelung – Nettoeffekt", "definition": "Net Gain/No Net Loss/Net Loss", "unit": "Qualitativ → Klasse", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_biodiversity", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-212", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Qualitativ → Klasse", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-213", "slug": "wok-e-213", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.3", "indicator_family": "Bodenversiegelung", "item": "Bodenversiegelung – Landumwandlung", "definition": "Neue Flächen mit hohem Risiko", "unit": "ha/Jahr", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-213", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "ha/Jahr", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-214", "slug": "wok-e-214", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.3", "indicator_family": "Bodenversiegelung", "item": "Bodenversiegelung – Deforestationsfrei", "definition": "Anteil deforestationsfreie Rohstoffe", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-214", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-143", "slug": "wok-sys-143", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.5", "indicator_family": "Kooperationen Naturschutz", "item": "Kooperationen Naturschutz – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SYS-143", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-144", "slug": "wok-sys-144", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.5", "indicator_family": "Kooperationen Naturschutz", "item": "Kooperationen Naturschutz – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SYS-144", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-145", "slug": "wok-sys-145", "category": "SYS / System", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.5", "indicator_family": "Kooperationen Naturschutz", "item": "Kooperationen Naturschutz – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SYS-145", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-215", "slug": "wok-e-215", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.8", "indicator_family": "Invasive Arten Management", "item": "Invasive Arten Management – Nettoeffekt", "definition": "Net Gain/No Net Loss/Net Loss", "unit": "Qualitativ → Klasse", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_biodiversity", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-215", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Qualitativ → Klasse", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-216", "slug": "wok-e-216", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.8", "indicator_family": "Invasive Arten Management", "item": "Invasive Arten Management – Landumwandlung", "definition": "Neue Flächen mit hohem Risiko", "unit": "ha/Jahr", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-216", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "ha/Jahr", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-217", "slug": "wok-e-217", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.8", "indicator_family": "Invasive Arten Management", "item": "Invasive Arten Management – Deforestationsfrei", "definition": "Anteil deforestationsfreie Rohstoffe", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-217", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-113", "slug": "wok-pol-113", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.5", "indicator_family": "DNSH Biodiversität", "item": "DNSH Biodiversität – Spezifische Emissionen", "definition": "CO₂e je kWh (LCA)", "unit": "g CO₂e/kWh", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Nettoeffekt Biodiv: Net Gain/No Net Loss‑Bilanz (Projekt).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤100:+3; 101–250:0; >250:‑2', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤100:+3; 101–250:0; >250:‑2", "bm": 175.5, "bm_150pct": 263.25, "bm_250pct": 438.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-POL-113", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "g CO₂e/kWh", "Polarity_(BM)": "lower_is_better", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 100.0, "B2": 250.0, "B3": 1000000000.0, "B4": "", "B5": "", "B6": "", "S1": 3.0, "S2": 0.0, "S3": -2.0, "S4": "", "S5": "", "S6": "", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-114", "slug": "wok-pol-114", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.5", "indicator_family": "DNSH Biodiversität", "item": "DNSH Biodiversität – DNSH‑Konformität", "definition": "‚Do No Significant Harm‘ erfüllt", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Nettoeffekt Biodiv: Net Gain/No Net Loss‑Bilanz (Projekt).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; rote Linie/Assurance besonders prüfen", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-POL-114", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-115", "slug": "wok-pol-115", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.5", "indicator_family": "DNSH Biodiversität", "item": "DNSH Biodiversität – TSC‑Schwellen", "definition": "Anteil unter technischen TSC‑Grenzen", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Nettoeffekt Biodiv: Net Gain/No Net Loss‑Bilanz (Projekt).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; rote Linie/Assurance besonders prüfen", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-POL-115", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-218", "slug": "wok-e-218", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.2", "indicator_family": "Wiederaufforstung/Restoration", "item": "Wiederaufforstung/Restoration – Nettoeffekt", "definition": "Net Gain/No Net Loss/Net Loss", "unit": "Qualitativ → Klasse", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_biodiversity", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Net Gain:+3; No Net Loss:0; Net Loss:‑2/‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-218", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Qualitativ → Klasse", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-219", "slug": "wok-e-219", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.2", "indicator_family": "Wiederaufforstung/Restoration", "item": "Wiederaufforstung/Restoration – Landumwandlung", "definition": "Neue Flächen mit hohem Risiko", "unit": "ha/Jahr", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-219", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "ha/Jahr", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-220", "slug": "wok-e-220", "category": "E / Umwelt", "mpd_dimension": "Planet", "core_field": "Biodiversität/Boden", "sdg_or_sdgplus": "SDG 15 – An Land", "target": "15.2", "indicator_family": "Wiederaufforstung/Restoration", "item": "Wiederaufforstung/Restoration – Deforestationsfrei", "definition": "Anteil deforestationsfreie Rohstoffe", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E4, CBD/GBF, EN 15978 (Bau)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "CBD_GBF", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.cbd.int/gbf", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-220", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.cbd.int/gbf\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-173", "slug": "wok-g-173", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.5", "indicator_family": "Antikorruption", "item": "Antikorruption – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-173", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-174", "slug": "wok-g-174", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.5", "indicator_family": "Antikorruption", "item": "Antikorruption – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-174", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-175", "slug": "wok-g-175", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.5", "indicator_family": "Antikorruption", "item": "Antikorruption – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-175", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-176", "slug": "wok-g-176", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.6", "indicator_family": "Whistleblowing‑Wirksamkeit", "item": "Whistleblowing‑Wirksamkeit – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-176", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-177", "slug": "wok-g-177", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.6", "indicator_family": "Whistleblowing‑Wirksamkeit", "item": "Whistleblowing‑Wirksamkeit – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-177", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-178", "slug": "wok-g-178", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.6", "indicator_family": "Whistleblowing‑Wirksamkeit", "item": "Whistleblowing‑Wirksamkeit – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-178", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-179", "slug": "wok-g-179", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.10", "indicator_family": "Datenschutz/IT‑Sicherheit", "item": "Datenschutz/IT‑Sicherheit – Datenschutzvorfälle", "definition": "Fälle pro 1 Mio Kunden", "unit": "Fälle/Mio", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO/IEC 27001 & 27701, NIS2", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_IEC_27001", "ISO_IEC_27701", "EU_NIS2" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/27001", "https://www.iso.org/standard/71670.html", "https://digital-strategy.ec.europa.eu/en/policies/nis2-directive" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Vorfälle pro 1 Mio. Kunden (DSGVO/NIS2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-179", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/Mio", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/27001\nhttps://www.iso.org/standard/71670.html\nhttps://digital-strategy.ec.europa.eu/en/policies/nis2-directive", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-180", "slug": "wok-g-180", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.10", "indicator_family": "Datenschutz/IT‑Sicherheit", "item": "Datenschutz/IT‑Sicherheit – Privacy by Design", "definition": "Abdeckung relevanter Features/Produkte", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO/IEC 27001 & 27701, NIS2", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_IEC_27001", "ISO_IEC_27701", "EU_NIS2" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/27001", "https://www.iso.org/standard/71670.html", "https://digital-strategy.ec.europa.eu/en/policies/nis2-directive" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Vorfälle pro 1 Mio. Kunden (DSGVO/NIS2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; rote Linie/Assurance besonders prüfen", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-180", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/27001\nhttps://www.iso.org/standard/71670.html\nhttps://digital-strategy.ec.europa.eu/en/policies/nis2-directive", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-181", "slug": "wok-g-181", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Gesundheit & Sicherheit", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.10", "indicator_family": "Datenschutz/IT‑Sicherheit", "item": "Datenschutz/IT‑Sicherheit – Security Reifegrad", "definition": "ISO/27001 Reifegrad", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO/IEC 27001 & 27701, NIS2", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_IEC_27001", "ISO_IEC_27701", "EU_NIS2" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/27001", "https://www.iso.org/standard/71670.html", "https://digital-strategy.ec.europa.eu/en/policies/nis2-directive" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Vorfälle pro 1 Mio. Kunden (DSGVO/NIS2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-181", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/27001\nhttps://www.iso.org/standard/71670.html\nhttps://digital-strategy.ec.europa.eu/en/policies/nis2-directive", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-146", "slug": "wok-sys-146", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.6", "indicator_family": "Demokratie‑/Rechtsstaat‑Exposure", "item": "Demokratie‑/Rechtsstaat‑Exposure – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SYS-146", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-147", "slug": "wok-sys-147", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.6", "indicator_family": "Demokratie‑/Rechtsstaat‑Exposure", "item": "Demokratie‑/Rechtsstaat‑Exposure – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SYS-147", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-148", "slug": "wok-sys-148", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.6", "indicator_family": "Demokratie‑/Rechtsstaat‑Exposure", "item": "Demokratie‑/Rechtsstaat‑Exposure – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SYS-148", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-182", "slug": "wok-g-182", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.6", "indicator_family": "Transparente Beschaffung", "item": "Transparente Beschaffung – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-182", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-183", "slug": "wok-g-183", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.6", "indicator_family": "Transparente Beschaffung", "item": "Transparente Beschaffung – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-183", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-184", "slug": "wok-g-184", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.6", "indicator_family": "Transparente Beschaffung", "item": "Transparente Beschaffung – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-184", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-137", "slug": "wok-sc-137", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.7", "indicator_family": "Responsible Sourcing (Governance)", "item": "Responsible Sourcing (Governance) – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-137", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-138", "slug": "wok-sc-138", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.7", "indicator_family": "Responsible Sourcing (Governance)", "item": "Responsible Sourcing (Governance) – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-138", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-139", "slug": "wok-sc-139", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.7", "indicator_family": "Responsible Sourcing (Governance)", "item": "Responsible Sourcing (Governance) – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-139", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-185", "slug": "wok-g-185", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.6", "indicator_family": "Steuertransparenz/CbCR", "item": "Steuertransparenz/CbCR – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-185", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-186", "slug": "wok-g-186", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.6", "indicator_family": "Steuertransparenz/CbCR", "item": "Steuertransparenz/CbCR – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-186", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-187", "slug": "wok-g-187", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.6", "indicator_family": "Steuertransparenz/CbCR", "item": "Steuertransparenz/CbCR – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-187", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-149", "slug": "wok-sys-149", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.7", "indicator_family": "Zivilgesellschaft‑Partnerschaften", "item": "Zivilgesellschaft‑Partnerschaften – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-149", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-150", "slug": "wok-sys-150", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.7", "indicator_family": "Zivilgesellschaft‑Partnerschaften", "item": "Zivilgesellschaft‑Partnerschaften – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-150", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-151", "slug": "wok-sys-151", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.7", "indicator_family": "Zivilgesellschaft‑Partnerschaften", "item": "Zivilgesellschaft‑Partnerschaften – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-151", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-116", "slug": "wok-pol-116", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.10", "indicator_family": "Reg‑Konformität (DSA/AI‑Act)", "item": "Reg‑Konformität (DSA/AI‑Act) – Spezifische Emissionen", "definition": "CO₂e je kWh (LCA)", "unit": "g CO₂e/kWh", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤100:+3; 101–250:0; >250:‑2', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤100:+3; 101–250:0; >250:‑2", "bm": 175.5, "bm_150pct": 263.25, "bm_250pct": 438.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-POL-116", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "g CO₂e/kWh", "Polarity_(BM)": "lower_is_better", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 100.0, "B2": 250.0, "B3": 1000000000.0, "B4": "", "B5": "", "B6": "", "S1": 3.0, "S2": 0.0, "S3": -2.0, "S4": "", "S5": "", "S6": "", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-117", "slug": "wok-pol-117", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.10", "indicator_family": "Reg‑Konformität (DSA/AI‑Act)", "item": "Reg‑Konformität (DSA/AI‑Act) – DNSH‑Konformität", "definition": "‚Do No Significant Harm‘ erfüllt", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "EU‑Taxonomie (TSC & DNSH)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EU_TAXONOMY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-POL-117", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-118", "slug": "wok-pol-118", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 16 – Institutionen", "target": "16.10", "indicator_family": "Reg‑Konformität (DSA/AI‑Act)", "item": "Reg‑Konformität (DSA/AI‑Act) – TSC‑Schwellen", "definition": "Anteil unter technischen TSC‑Grenzen", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "EU‑Taxonomie (TSC & DNSH)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EU_TAXONOMY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-POL-118", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-152", "slug": "wok-sys-152", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.17", "indicator_family": "Systemische Kooperationen", "item": "Systemische Kooperationen – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-152", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-153", "slug": "wok-sys-153", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.17", "indicator_family": "Systemische Kooperationen", "item": "Systemische Kooperationen – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-153", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-154", "slug": "wok-sys-154", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.17", "indicator_family": "Systemische Kooperationen", "item": "Systemische Kooperationen – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-154", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-140", "slug": "wok-sc-140", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.16", "indicator_family": "Lieferketten‑Transparenz", "item": "Lieferketten‑Transparenz – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-140", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-141", "slug": "wok-sc-141", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.16", "indicator_family": "Lieferketten‑Transparenz", "item": "Lieferketten‑Transparenz – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-141", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-142", "slug": "wok-sc-142", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.16", "indicator_family": "Lieferketten‑Transparenz", "item": "Lieferketten‑Transparenz – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-142", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-188", "slug": "wok-g-188", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.1", "indicator_family": "Steuertransparenz", "item": "Steuertransparenz – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-188", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-189", "slug": "wok-g-189", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.1", "indicator_family": "Steuertransparenz", "item": "Steuertransparenz – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-189", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-190", "slug": "wok-g-190", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.1", "indicator_family": "Steuertransparenz", "item": "Steuertransparenz – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-190", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-155", "slug": "wok-sys-155", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.18", "indicator_family": "Open Data/Transparenz", "item": "Open Data/Transparenz – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-155", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-156", "slug": "wok-sys-156", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.18", "indicator_family": "Open Data/Transparenz", "item": "Open Data/Transparenz – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-156", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-157", "slug": "wok-sys-157", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.18", "indicator_family": "Open Data/Transparenz", "item": "Open Data/Transparenz – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-157", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-191", "slug": "wok-g-191", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.17", "indicator_family": "Multi‑Stakeholder‑Governance", "item": "Multi‑Stakeholder‑Governance – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-191", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-192", "slug": "wok-g-192", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.17", "indicator_family": "Multi‑Stakeholder‑Governance", "item": "Multi‑Stakeholder‑Governance – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-192", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-193", "slug": "wok-g-193", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.17", "indicator_family": "Multi‑Stakeholder‑Governance", "item": "Multi‑Stakeholder‑Governance – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-193", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-143", "slug": "wok-sc-143", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.11", "indicator_family": "Lokalisierung/SME‑Einbindung", "item": "Lokalisierung/SME‑Einbindung – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2; GRI 308/414/408/409", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-143", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-144", "slug": "wok-sc-144", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.11", "indicator_family": "Lokalisierung/SME‑Einbindung", "item": "Lokalisierung/SME‑Einbindung – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-144", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-145", "slug": "wok-sc-145", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.11", "indicator_family": "Lokalisierung/SME‑Einbindung", "item": "Lokalisierung/SME‑Einbindung – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-145", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-221", "slug": "wok-e-221", "category": "E / Umwelt", "mpd_dimension": "Demokratie", "core_field": "Klima", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.17", "indicator_family": "Gemeinsame Klimainitiativen", "item": "Gemeinsame Klimainitiativen – EE‑Anteil", "definition": "Anteil erneuerbarer Energien am Strombezug", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EE‑Anteil = EE‑Strom (inkl. PPA/HKN) / Gesamtstrom.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-221", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-222", "slug": "wok-e-222", "category": "E / Umwelt", "mpd_dimension": "Demokratie", "core_field": "Klima", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.17", "indicator_family": "Gemeinsame Klimainitiativen", "item": "Gemeinsame Klimainitiativen – Intensität", "definition": "Energie je Output/Umsatz", "unit": "kWh/€ Mio bzw. kWh/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-222", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/€ Mio bzw. kWh/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-223", "slug": "wok-e-223", "category": "E / Umwelt", "mpd_dimension": "Demokratie", "core_field": "Klima", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.17", "indicator_family": "Gemeinsame Klimainitiativen", "item": "Gemeinsame Klimainitiativen – Effizienz (PUE)*", "definition": "Effizienz Rechenzentrum/IT‑Betrieb (falls zutreffend)", "unit": "PUE", "polarity": "lower_is_better", "archetype": "pue", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "ISO_IEC_27701", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://www.iso.org/standard/71670.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "pue", "numerator_denominator": "PUE = Gesamtenergie Rechenzentrum / IT-Energie; Klimazone und Messzeitraum offenlegen.", "calculation_original": "PUE = Gesamtstrom RZ / IT‑Last (ISO/IEC 30134‑2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3', Polarity='lower_is_better', Archetype='pue'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3", "bm": 1.505, "bm_150pct": 2.2575, "bm_250pct": 3.7625, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-223", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "PUE", "Polarity_(BM)": "lower_is_better", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://www.iso.org/standard/71670.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.2, "B2": 1.4, "B3": 1.6, "B4": 1.8, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-128", "slug": "wok-p-128", "category": "P / Produkt", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.6", "indicator_family": "Offene Standards/Interoperabilität", "item": "Offene Standards/Interoperabilität – PCF", "definition": "CO₂‑Fußabdruck pro Einheit", "unit": "kg CO₂e/Einheit", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "EU_WEEE", "GERMANY_VERPACKG", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-P-128", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/Einheit", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-129", "slug": "wok-p-129", "category": "P / Produkt", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.6", "indicator_family": "Offene Standards/Interoperabilität", "item": "Offene Standards/Interoperabilität – Reparierbarkeit", "definition": "Reparierbarkeitsindex", "unit": "Score 0–10", "polarity": "higher_is_better", "archetype": "higher_is_better_score", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "EU/FR‑Reparierbarkeitsindex: Zerlegbarkeit, Ersatzteile, Doku.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_score'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3", "bm": 4.95, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-129", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Score 0–10", "Polarity_(BM)": "higher_is_better", "BM": 4.95, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.999999, "B2": 3.999999, "B3": 5.999999, "B4": 7.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 4.95, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-130", "slug": "wok-p-130", "category": "P / Produkt", "mpd_dimension": "Demokratie", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.6", "indicator_family": "Offene Standards/Interoperabilität", "item": "Offene Standards/Interoperabilität – Rücknahme/Recycling", "definition": "Rücknahme‑/Recyclingquote", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3", "bm": 39.5, "bm_150pct": 59.25, "bm_250pct": 98.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-130", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 14.999999, "B2": 29.999999, "B3": 49.999999, "B4": 69.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-119", "slug": "wok-pol-119", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.19", "indicator_family": "Taxonomie‑Reporting", "item": "Taxonomie‑Reporting – Spezifische Emissionen", "definition": "CO₂e je kWh (LCA)", "unit": "g CO₂e/kWh", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "EU_TAXONOMY", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤100:+3; 101–250:0; >250:‑2', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤100:+3; 101–250:0; >250:‑2", "bm": 175.5, "bm_150pct": 263.25, "bm_250pct": 438.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-POL-119", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "g CO₂e/kWh", "Polarity_(BM)": "lower_is_better", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 100.0, "B2": 250.0, "B3": 1000000000.0, "B4": "", "B5": "", "B6": "", "S1": 3.0, "S2": 0.0, "S3": -2.0, "S4": "", "S5": "", "S6": "", "BM": 175.5, "BM_150pct": 263.25, "BM_250pct": 438.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-120", "slug": "wok-pol-120", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.19", "indicator_family": "Taxonomie‑Reporting", "item": "Taxonomie‑Reporting – DNSH‑Konformität", "definition": "‚Do No Significant Harm‘ erfüllt", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "EU‑Taxonomie (TSC & DNSH)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EU_TAXONOMY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-POL-120", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-POL-121", "slug": "wok-pol-121", "category": "POL / Politik/Regulatorik", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "SDG 17 – Partnerschaften", "target": "17.19", "indicator_family": "Taxonomie‑Reporting", "item": "Taxonomie‑Reporting – TSC‑Schwellen", "definition": "Anteil unter technischen TSC‑Grenzen", "unit": "% Aktivitäten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "EU‑Taxonomie (TSC & DNSH)", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EU_TAXONOMY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EU‑Taxonomie: TSC erfüllt & DNSH + MSR; Anteil konformer Aktivitäten.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-POL-121", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Aktivitäten", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-158", "slug": "wok-sys-158", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Demokratie‑Index", "item": "Demokratie‑Index – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SYS-158", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-159", "slug": "wok-sys-159", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Demokratie‑Index", "item": "Demokratie‑Index – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SYS-159", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-160", "slug": "wok-sys-160", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Demokratie‑Index", "item": "Demokratie‑Index – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SYS-160", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-161", "slug": "wok-sys-161", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Pressefreiheit‑Exposure", "item": "Pressefreiheit‑Exposure – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-161", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-162", "slug": "wok-sys-162", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Pressefreiheit‑Exposure", "item": "Pressefreiheit‑Exposure – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-162", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-163", "slug": "wok-sys-163", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Pressefreiheit‑Exposure", "item": "Pressefreiheit‑Exposure – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-163", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-194", "slug": "wok-g-194", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Transparenz/Anti‑Korruption", "item": "Transparenz/Anti‑Korruption – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-194", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-195", "slug": "wok-g-195", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Transparenz/Anti‑Korruption", "item": "Transparenz/Anti‑Korruption – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-195", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-196", "slug": "wok-g-196", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Transparenz/Anti‑Korruption", "item": "Transparenz/Anti‑Korruption – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-196", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-164", "slug": "wok-sys-164", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Civic Tech / Open Gov", "item": "Civic Tech / Open Gov – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-164", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-165", "slug": "wok-sys-165", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Civic Tech / Open Gov", "item": "Civic Tech / Open Gov – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-165", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-166", "slug": "wok-sys-166", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Civic Tech / Open Gov", "item": "Civic Tech / Open Gov – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-166", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-197", "slug": "wok-g-197", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Unabhängigkeit Aufsicht", "item": "Unabhängigkeit Aufsicht – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-197", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-198", "slug": "wok-g-198", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Unabhängigkeit Aufsicht", "item": "Unabhängigkeit Aufsicht – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-198", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-199", "slug": "wok-g-199", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Unabhängigkeit Aufsicht", "item": "Unabhängigkeit Aufsicht – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-199", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-146", "slug": "wok-sc-146", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Lieferkette in Autokratien", "item": "Lieferkette in Autokratien – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-146", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-147", "slug": "wok-sc-147", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Lieferkette in Autokratien", "item": "Lieferkette in Autokratien – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-147", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-148", "slug": "wok-sc-148", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Demokratie", "target": "—", "indicator_family": "Lieferkette in Autokratien", "item": "Lieferkette in Autokratien – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-148", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-167", "slug": "wok-sys-167", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Medien‑Konzentration", "item": "Medien‑Konzentration – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-167", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-168", "slug": "wok-sys-168", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Medien‑Konzentration", "item": "Medien‑Konzentration – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-168", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-169", "slug": "wok-sys-169", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Medien‑Konzentration", "item": "Medien‑Konzentration – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-169", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-170", "slug": "wok-sys-170", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Brand Safety", "item": "Brand Safety – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-170", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-171", "slug": "wok-sys-171", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Brand Safety", "item": "Brand Safety – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-171", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-172", "slug": "wok-sys-172", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Brand Safety", "item": "Brand Safety – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-172", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-200", "slug": "wok-g-200", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Unabhängigkeit Redaktion/Boards", "item": "Unabhängigkeit Redaktion/Boards – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-200", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-201", "slug": "wok-g-201", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Unabhängigkeit Redaktion/Boards", "item": "Unabhängigkeit Redaktion/Boards – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-201", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-202", "slug": "wok-g-202", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Unabhängigkeit Redaktion/Boards", "item": "Unabhängigkeit Redaktion/Boards – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-202", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-173", "slug": "wok-sys-173", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Faktenchecks/Transparenz", "item": "Faktenchecks/Transparenz – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-173", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-174", "slug": "wok-sys-174", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Faktenchecks/Transparenz", "item": "Faktenchecks/Transparenz – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-174", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-175", "slug": "wok-sys-175", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Faktenchecks/Transparenz", "item": "Faktenchecks/Transparenz – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-175", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-203", "slug": "wok-g-203", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Werberegulierung/DSA", "item": "Werberegulierung/DSA – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-203", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-204", "slug": "wok-g-204", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Werberegulierung/DSA", "item": "Werberegulierung/DSA – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-204", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-205", "slug": "wok-g-205", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Werberegulierung/DSA", "item": "Werberegulierung/DSA – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-205", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-149", "slug": "wok-sc-149", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Verantwortliche Werbelieferkette", "item": "Verantwortliche Werbelieferkette – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-149", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-150", "slug": "wok-sc-150", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Verantwortliche Werbelieferkette", "item": "Verantwortliche Werbelieferkette – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-150", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-151", "slug": "wok-sc-151", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Medienvielfalt", "target": "—", "indicator_family": "Verantwortliche Werbelieferkette", "item": "Verantwortliche Werbelieferkette – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-151", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-176", "slug": "wok-sys-176", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Rule‑of‑Law Index", "item": "Rule‑of‑Law Index – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-176", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-177", "slug": "wok-sys-177", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Rule‑of‑Law Index", "item": "Rule‑of‑Law Index – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-177", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-178", "slug": "wok-sys-178", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Rule‑of‑Law Index", "item": "Rule‑of‑Law Index – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-178", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-206", "slug": "wok-g-206", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Compliance‑Verstöße", "item": "Compliance‑Verstöße – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "compliance_index", "numerator_denominator": "Wert = erfüllte Kriterien / anwendbare Kriterien oder Auditstatus; Verstöße separat als rote Linie kennzeichnen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-206", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-207", "slug": "wok-g-207", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Compliance‑Verstöße", "item": "Compliance‑Verstöße – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-207", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-208", "slug": "wok-g-208", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Compliance‑Verstöße", "item": "Compliance‑Verstöße – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-208", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-209", "slug": "wok-g-209", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Beschwerdemechanismen Wirksamkeit", "item": "Beschwerdemechanismen Wirksamkeit – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-209", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-210", "slug": "wok-g-210", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Beschwerdemechanismen Wirksamkeit", "item": "Beschwerdemechanismen Wirksamkeit – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-210", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-211", "slug": "wok-g-211", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Beschwerdemechanismen Wirksamkeit", "item": "Beschwerdemechanismen Wirksamkeit – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-211", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-152", "slug": "wok-sc-152", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Sorgfaltspflichten LkSG/EUDD", "item": "Sorgfaltspflichten LkSG/EUDD – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-152", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-153", "slug": "wok-sc-153", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Sorgfaltspflichten LkSG/EUDD", "item": "Sorgfaltspflichten LkSG/EUDD – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-153", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-154", "slug": "wok-sc-154", "category": "SC / Lieferkette", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Sorgfaltspflichten LkSG/EUDD", "item": "Sorgfaltspflichten LkSG/EUDD – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-154", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-212", "slug": "wok-g-212", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Transparenz Lobbying", "item": "Transparenz Lobbying – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-212", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-213", "slug": "wok-g-213", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Transparenz Lobbying", "item": "Transparenz Lobbying – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-213", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-214", "slug": "wok-g-214", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Transparenz Lobbying", "item": "Transparenz Lobbying – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-214", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-179", "slug": "wok-sys-179", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Strategische Klagen (SLAPP)", "item": "Strategische Klagen (SLAPP) – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ITU L.1300/L.1310, ETSI EN 305 200", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI", "ITU_GREEN_ICT", "ETSI_EN_305_200" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/", "https://www.itu.int/en/ITU-T/climatechange/Pages/default.aspx", "https://www.etsi.org/technologies/energy-efficiency" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-179", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/\nhttps://www.itu.int/en/ITU-T/climatechange/Pages/default.aspx\nhttps://www.etsi.org/technologies/energy-efficiency", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-180", "slug": "wok-sys-180", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Strategische Klagen (SLAPP)", "item": "Strategische Klagen (SLAPP) – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ITU L.1300/L.1310, ETSI EN 305 200", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI", "ITU_GREEN_ICT", "ETSI_EN_305_200" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/", "https://www.itu.int/en/ITU-T/climatechange/Pages/default.aspx", "https://www.etsi.org/technologies/energy-efficiency" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-180", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/\nhttps://www.itu.int/en/ITU-T/climatechange/Pages/default.aspx\nhttps://www.etsi.org/technologies/energy-efficiency", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-181", "slug": "wok-sys-181", "category": "SYS / System", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Rechtsstaat", "target": "—", "indicator_family": "Strategische Klagen (SLAPP)", "item": "Strategische Klagen (SLAPP) – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ITU L.1300/L.1310, ETSI EN 305 200", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI", "ITU_GREEN_ICT", "ETSI_EN_305_200" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/", "https://www.itu.int/en/ITU-T/climatechange/Pages/default.aspx", "https://www.etsi.org/technologies/energy-efficiency" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-181", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/\nhttps://www.itu.int/en/ITU-T/climatechange/Pages/default.aspx\nhttps://www.etsi.org/technologies/energy-efficiency", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-182", "slug": "wok-sys-182", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Hate‑Speech Inzidenz", "item": "Hate‑Speech Inzidenz – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-182", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-183", "slug": "wok-sys-183", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Hate‑Speech Inzidenz", "item": "Hate‑Speech Inzidenz – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-183", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-184", "slug": "wok-sys-184", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Hate‑Speech Inzidenz", "item": "Hate‑Speech Inzidenz – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-184", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-185", "slug": "wok-sys-185", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Moderations‑Transparenz", "item": "Moderations‑Transparenz – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-185", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-186", "slug": "wok-sys-186", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Moderations‑Transparenz", "item": "Moderations‑Transparenz – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-186", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-187", "slug": "wok-sys-187", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Moderations‑Transparenz", "item": "Moderations‑Transparenz – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-187", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-215", "slug": "wok-g-215", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Algorithmen‑Audit", "item": "Algorithmen‑Audit – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "compliance_index", "numerator_denominator": "Wert = erfüllte Kriterien / anwendbare Kriterien oder Auditstatus; Verstöße separat als rote Linie kennzeichnen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-215", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-216", "slug": "wok-g-216", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Algorithmen‑Audit", "item": "Algorithmen‑Audit – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-216", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-217", "slug": "wok-g-217", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Algorithmen‑Audit", "item": "Algorithmen‑Audit – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-G-217", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-188", "slug": "wok-sys-188", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Zugang marginalisierte Gruppen", "item": "Zugang marginalisierte Gruppen – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-188", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-189", "slug": "wok-sys-189", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Zugang marginalisierte Gruppen", "item": "Zugang marginalisierte Gruppen – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-189", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-190", "slug": "wok-sys-190", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Zugang marginalisierte Gruppen", "item": "Zugang marginalisierte Gruppen – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-190", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-218", "slug": "wok-g-218", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Werbe‑Ethik/Targeting", "item": "Werbe‑Ethik/Targeting – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-218", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-219", "slug": "wok-g-219", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Werbe‑Ethik/Targeting", "item": "Werbe‑Ethik/Targeting – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-219", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-220", "slug": "wok-g-220", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Werbe‑Ethik/Targeting", "item": "Werbe‑Ethik/Targeting – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-220", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-155", "slug": "wok-sc-155", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Creator‑Fairness in Ketten", "item": "Creator‑Fairness in Ketten – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2; GRI 308/414/408/409", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-155", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-156", "slug": "wok-sc-156", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Creator‑Fairness in Ketten", "item": "Creator‑Fairness in Ketten – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-156", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-157", "slug": "wok-sc-157", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Diskurskultur", "target": "—", "indicator_family": "Creator‑Fairness in Ketten", "item": "Creator‑Fairness in Ketten – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J58/J60/J63 Medien/Plattformen", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-157", "NACE2": "J58", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-221", "slug": "wok-g-221", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Business Continuity", "item": "Business Continuity – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-221", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-222", "slug": "wok-g-222", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Business Continuity", "item": "Business Continuity – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-222", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-223", "slug": "wok-g-223", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Business Continuity", "item": "Business Continuity – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-223", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-224", "slug": "wok-e-224", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Klima", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Physisches Klimarisiko", "item": "Physisches Klimarisiko – Green R&D", "definition": "Anteil F&E für grüne Technologien", "unit": "% Umsatz", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "OECD Frascati, PATSTAT", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "OECD_FRASCATI", "EPO_PATSTAT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html", "https://www.epo.org/en/searching-for-patents/business/patstat" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4,9:+2; 1–2,9:0; 0,5–0,9:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4,9:+2; 1–2,9:0; 0,5–0,9:‑2; <0,5:‑3", "bm": 1.95, "bm_150pct": 2.925, "bm_250pct": 4.875, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-224", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Umsatz", "Polarity_(BM)": "higher_is_better", "BM": 1.95, "BM_150pct": 2.925, "BM_250pct": 4.875, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html\nhttps://www.epo.org/en/searching-for-patents/business/patstat", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.999999, "B3": 2.999999, "B4": 4.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 1.95, "BM_150pct": 2.925, "BM_250pct": 4.875 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-225", "slug": "wok-e-225", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Klima", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Physisches Klimarisiko", "item": "Physisches Klimarisiko – SDG‑Patente", "definition": "Anteil SDG‑relevanter Patente", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "OECD Frascati, PATSTAT", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "OECD_FRASCATI", "EPO_PATSTAT" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html", "https://www.epo.org/en/searching-for-patents/business/patstat" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥40:+3; 25–39:+2; 10–24:0; 5–9:‑2; <5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥40:+3; 25–39:+2; 10–24:0; 5–9:‑2; <5:‑3", "bm": 17.0, "bm_150pct": 25.5, "bm_250pct": 42.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-225", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 17, "BM_150pct": 25.5, "BM_250pct": 42.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.oecd.org/en/publications/frascati-manual-2015_9789264239012-en.html\nhttps://www.epo.org/en/searching-for-patents/business/patstat", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 4.999999, "B2": 9.999999, "B3": 24.999999, "B4": 39.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 17.0, "BM_150pct": 25.5, "BM_250pct": 42.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-226", "slug": "wok-e-226", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Klima", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Physisches Klimarisiko", "item": "Physisches Klimarisiko – Prozess‑Effizienz", "definition": "Energie/Emission je Einheit", "unit": "kWh/t bzw. t CO₂e/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-226", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/t bzw. t CO₂e/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-224", "slug": "wok-g-224", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Cyber‑Resilienz", "item": "Cyber‑Resilienz – Datenschutzvorfälle", "definition": "Fälle pro 1 Mio Kunden", "unit": "Fälle/Mio", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO/IEC 27001 & 27701, NIS2", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_IEC_27001", "ISO_IEC_27701", "EU_NIS2" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/27001", "https://www.iso.org/standard/71670.html", "https://digital-strategy.ec.europa.eu/en/policies/nis2-directive" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Vorfälle pro 1 Mio. Kunden (DSGVO/NIS2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-224", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/Mio", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/27001\nhttps://www.iso.org/standard/71670.html\nhttps://digital-strategy.ec.europa.eu/en/policies/nis2-directive", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-225", "slug": "wok-g-225", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Cyber‑Resilienz", "item": "Cyber‑Resilienz – Privacy by Design", "definition": "Abdeckung relevanter Features/Produkte", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO/IEC 27001 & 27701, NIS2", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_IEC_27001", "ISO_IEC_27701", "EU_NIS2" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/27001", "https://www.iso.org/standard/71670.html", "https://digital-strategy.ec.europa.eu/en/policies/nis2-directive" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Vorfälle pro 1 Mio. Kunden (DSGVO/NIS2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; rote Linie/Assurance besonders prüfen", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-225", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/27001\nhttps://www.iso.org/standard/71670.html\nhttps://digital-strategy.ec.europa.eu/en/policies/nis2-directive", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-226", "slug": "wok-g-226", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Cyber‑Resilienz", "item": "Cyber‑Resilienz – Security Reifegrad", "definition": "ISO/27001 Reifegrad", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO/IEC 27001 & 27701, NIS2", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_IEC_27001", "ISO_IEC_27701", "EU_NIS2" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/27001", "https://www.iso.org/standard/71670.html", "https://digital-strategy.ec.europa.eu/en/policies/nis2-directive" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-226", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/27001\nhttps://www.iso.org/standard/71670.html\nhttps://digital-strategy.ec.europa.eu/en/policies/nis2-directive", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-158", "slug": "wok-sc-158", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Lieferketten‑Resilienz", "item": "Lieferketten‑Resilienz – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-158", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-159", "slug": "wok-sc-159", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Lieferketten‑Resilienz", "item": "Lieferketten‑Resilienz – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-159", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-160", "slug": "wok-sc-160", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Lieferketten‑Resilienz", "item": "Lieferketten‑Resilienz – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-160", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-191", "slug": "wok-sys-191", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Gemeinwesen‑Resilienz", "item": "Gemeinwesen‑Resilienz – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-191", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-192", "slug": "wok-sys-192", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Gemeinwesen‑Resilienz", "item": "Gemeinwesen‑Resilienz – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-192", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-193", "slug": "wok-sys-193", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Gemeinwesen‑Resilienz", "item": "Gemeinwesen‑Resilienz – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-193", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-122", "slug": "wok-re-122", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Energie", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Kritische Infrastruktur Robustheit", "item": "Kritische Infrastruktur Robustheit – Betriebsenergie", "definition": "Endenergiebedarf", "unit": "kWh/m²a", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-122", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/m²a", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-123", "slug": "wok-re-123", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Kritische Infrastruktur Robustheit", "item": "Kritische Infrastruktur Robustheit – Graue Emissionen", "definition": "Embodied Carbon (A1–A3)", "unit": "kg CO₂e/m²", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064", "ISO_14067", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html", "https://www.iso.org/standard/71206.html", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Embodied Carbon gem. EN 15978 (A1–A3 ggf. A4–A5); kg CO₂e/m².", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-123", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/m²", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html\nhttps://www.iso.org/standard/71206.html\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-124", "slug": "wok-re-124", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Resilienz", "target": "—", "indicator_family": "Kritische Infrastruktur Robustheit", "item": "Kritische Infrastruktur Robustheit – ÖPNV‑Erreichbarkeit", "definition": "Transit‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "Stadt/GIS", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3", "bm": 0.495, "bm_150pct": 0.7424999999999999, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "H49 Verkehr", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-124", "NACE2": "H49", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.199999, "B2": 0.399999, "B3": 0.599999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-227", "slug": "wok-g-227", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "KI‑Risiko‑Assessments", "item": "KI‑Risiko‑Assessments – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-227", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-228", "slug": "wok-g-228", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "KI‑Risiko‑Assessments", "item": "KI‑Risiko‑Assessments – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-228", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-229", "slug": "wok-g-229", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "KI‑Risiko‑Assessments", "item": "KI‑Risiko‑Assessments – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-229", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-230", "slug": "wok-g-230", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Privacy by Design", "item": "Privacy by Design – Datenschutzvorfälle", "definition": "Fälle pro 1 Mio Kunden", "unit": "Fälle/Mio", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO/IEC 27001 & 27701, NIS2", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_IEC_27001", "ISO_IEC_27701", "EU_NIS2" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/27001", "https://www.iso.org/standard/71670.html", "https://digital-strategy.ec.europa.eu/en/policies/nis2-directive" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Vorfälle pro 1 Mio. Kunden (DSGVO/NIS2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤1:+2; ≤3:0; ≤5:‑2; >5:‑3", "bm": 3.0, "bm_150pct": 4.5, "bm_250pct": 7.5, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-230", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/Mio", "Polarity_(BM)": "lower_is_better", "BM": 3, "BM_150pct": 4.5, "BM_250pct": 7.5, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/27001\nhttps://www.iso.org/standard/71670.html\nhttps://digital-strategy.ec.europa.eu/en/policies/nis2-directive", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 1.0, "B3": 3.0, "B4": 5.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 3.0, "BM_150pct": 4.5, "BM_250pct": 7.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-231", "slug": "wok-g-231", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Privacy by Design", "item": "Privacy by Design – Privacy by Design", "definition": "Abdeckung relevanter Features/Produkte", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO/IEC 27001 & 27701, NIS2", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_IEC_27001", "ISO_IEC_27701", "EU_NIS2" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/27001", "https://www.iso.org/standard/71670.html", "https://digital-strategy.ec.europa.eu/en/policies/nis2-directive" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Vorfälle pro 1 Mio. Kunden (DSGVO/NIS2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; rote Linie/Assurance besonders prüfen", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-231", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/27001\nhttps://www.iso.org/standard/71670.html\nhttps://digital-strategy.ec.europa.eu/en/policies/nis2-directive", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-232", "slug": "wok-g-232", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Privacy by Design", "item": "Privacy by Design – Security Reifegrad", "definition": "ISO/27001 Reifegrad", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO/IEC 27001 & 27701, NIS2", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_IEC_27001", "ISO_IEC_27701", "EU_NIS2" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/27001", "https://www.iso.org/standard/71670.html", "https://digital-strategy.ec.europa.eu/en/policies/nis2-directive" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Vorfälle pro 1 Mio. Kunden (DSGVO/NIS2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-232", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/27001\nhttps://www.iso.org/standard/71670.html\nhttps://digital-strategy.ec.europa.eu/en/policies/nis2-directive", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-233", "slug": "wok-g-233", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Model Governance/Transparency", "item": "Model Governance/Transparency – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-233", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-234", "slug": "wok-g-234", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Model Governance/Transparency", "item": "Model Governance/Transparency – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-234", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-235", "slug": "wok-g-235", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Model Governance/Transparency", "item": "Model Governance/Transparency – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-235", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-194", "slug": "wok-sys-194", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Open Source/Standards", "item": "Open Source/Standards – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-194", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-195", "slug": "wok-sys-195", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Open Source/Standards", "item": "Open Source/Standards – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-195", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-196", "slug": "wok-sys-196", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Open Source/Standards", "item": "Open Source/Standards – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-196", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-161", "slug": "wok-sc-161", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Responsible Sourcing (Minerals)", "item": "Responsible Sourcing (Minerals) – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2; GRI 308/414/408/409", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-161", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-162", "slug": "wok-sc-162", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Responsible Sourcing (Minerals)", "item": "Responsible Sourcing (Minerals) – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-162", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-163", "slug": "wok-sc-163", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Responsible Sourcing (Minerals)", "item": "Responsible Sourcing (Minerals) – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-163", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-131", "slug": "wok-p-131", "category": "P / Produkt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Sichere/zugängliche Produkte", "item": "Sichere/zugängliche Produkte – PCF", "definition": "CO₂‑Fußabdruck pro Einheit", "unit": "kg CO₂e/Einheit", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "EU_WEEE", "GERMANY_VERPACKG", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-P-131", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/Einheit", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-132", "slug": "wok-p-132", "category": "P / Produkt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Sichere/zugängliche Produkte", "item": "Sichere/zugängliche Produkte – Reparierbarkeit", "definition": "Reparierbarkeitsindex", "unit": "Score 0–10", "polarity": "higher_is_better", "archetype": "higher_is_better_score", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "EU/FR‑Reparierbarkeitsindex: Zerlegbarkeit, Ersatzteile, Doku.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_score'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3", "bm": 4.95, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-132", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Score 0–10", "Polarity_(BM)": "higher_is_better", "BM": 4.95, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.999999, "B2": 3.999999, "B3": 5.999999, "B4": 7.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 4.95, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-133", "slug": "wok-p-133", "category": "P / Produkt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "+ Technologie‑Verantwortung", "target": "—", "indicator_family": "Sichere/zugängliche Produkte", "item": "Sichere/zugängliche Produkte – Rücknahme/Recycling", "definition": "Rücknahme‑/Recyclingquote", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3", "bm": 39.5, "bm_150pct": 59.25, "bm_250pct": 98.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-133", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 14.999999, "B2": 29.999999, "B3": 49.999999, "B4": 69.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-197", "slug": "wok-sys-197", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "SDG‑Partnerschaften", "item": "SDG‑Partnerschaften – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-197", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-198", "slug": "wok-sys-198", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "SDG‑Partnerschaften", "item": "SDG‑Partnerschaften – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-198", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-199", "slug": "wok-sys-199", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "SDG‑Partnerschaften", "item": "SDG‑Partnerschaften – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-199", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-200", "slug": "wok-sys-200", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Open Data/XBRL", "item": "Open Data/XBRL – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-200", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-201", "slug": "wok-sys-201", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Open Data/XBRL", "item": "Open Data/XBRL – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-201", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-202", "slug": "wok-sys-202", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Open Data/XBRL", "item": "Open Data/XBRL – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-202", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-236", "slug": "wok-g-236", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Mehr‑Stakeholder‑Boards", "item": "Mehr‑Stakeholder‑Boards – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-236", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-237", "slug": "wok-g-237", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Mehr‑Stakeholder‑Boards", "item": "Mehr‑Stakeholder‑Boards – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-237", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-238", "slug": "wok-g-238", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Mehr‑Stakeholder‑Boards", "item": "Mehr‑Stakeholder‑Boards – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-238", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-164", "slug": "wok-sc-164", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Gemeinsame Due Diligence", "item": "Gemeinsame Due Diligence – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-164", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-165", "slug": "wok-sc-165", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Gemeinsame Due Diligence", "item": "Gemeinsame Due Diligence – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-165", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-166", "slug": "wok-sc-166", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Gemeinsame Due Diligence", "item": "Gemeinsame Due Diligence – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-166", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-227", "slug": "wok-e-227", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Branchen‑Dekarbonisierungs‑Initiativen", "item": "Branchen‑Dekarbonisierungs‑Initiativen – EE‑Anteil", "definition": "Anteil erneuerbarer Energien am Strombezug", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "EE‑Anteil = EE‑Strom (inkl. PPA/HKN) / Gesamtstrom.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90%:+3; 70–89%:+2; 50–69%:0; 30–49%:‑2; <30%:‑3", "bm": 50.0, "bm_150pct": 75.0, "bm_250pct": 100.0, "benchmark_source": "default:higher_is_better_pct", "benchmark_status": "default:higher_is_better_pct", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: strukturell vollständig; wissenschaftliche Validierung empfohlen", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-227", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 50, "BM_150pct": 75, "BM_250pct": 100, "BM_source": "default:higher_is_better_pct", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 50.0, "BM_150pct": 75.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-228", "slug": "wok-e-228", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Branchen‑Dekarbonisierungs‑Initiativen", "item": "Branchen‑Dekarbonisierungs‑Initiativen – Intensität", "definition": "Energie je Output/Umsatz", "unit": "kWh/€ Mio bzw. kWh/t", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-E-228", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/€ Mio bzw. kWh/t", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-E-229", "slug": "wok-e-229", "category": "E / Umwelt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Branchen‑Dekarbonisierungs‑Initiativen", "item": "Branchen‑Dekarbonisierungs‑Initiativen – Effizienz (PUE)*", "definition": "Effizienz Rechenzentrum/IT‑Betrieb (falls zutreffend)", "unit": "PUE", "polarity": "lower_is_better", "archetype": "pue", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "ISO_50001", "ISO_IEC_30134", "ISO_IEC_27701", "EU_EPBD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://www.iso.org/standard/71670.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "pue", "numerator_denominator": "PUE = Gesamtenergie Rechenzentrum / IT-Energie; Klimazone und Messzeitraum offenlegen.", "calculation_original": "PUE = Gesamtstrom RZ / IT‑Last (ISO/IEC 30134‑2).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3', Polarity='lower_is_better', Archetype='pue'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤1,2:+3; 1,21–1,4:+2; 1,41–1,6:0; 1,61–1,8:‑2; >1,8:‑3", "bm": 1.505, "bm_150pct": 2.2575, "bm_250pct": 3.7625, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-E-229", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "PUE", "Polarity_(BM)": "lower_is_better", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://www.iso.org/standard/71670.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.2, "B2": 1.4, "B3": 1.6, "B4": 1.8, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 1.505, "BM_150pct": 2.2575, "BM_250pct": 3.7625 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-134", "slug": "wok-p-134", "category": "P / Produkt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Interoperabilität/Standards", "item": "Interoperabilität/Standards – PCF", "definition": "CO₂‑Fußabdruck pro Einheit", "unit": "kg CO₂e/Einheit", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "EU_WEEE", "GERMANY_VERPACKG", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "PCF gemäß ISO 14067/PEF; Well‑to‑Gate + Nutzung falls zutreffend.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; ±Benchmark:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-P-134", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/Einheit", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-135", "slug": "wok-p-135", "category": "P / Produkt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Interoperabilität/Standards", "item": "Interoperabilität/Standards – Reparierbarkeit", "definition": "Reparierbarkeitsindex", "unit": "Score 0–10", "polarity": "higher_is_better", "archetype": "higher_is_better_score", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ISO 14067/14040/44 (LCA/PCF), PEF/EF 3.1, EU Reparierbarkeitsindex", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "ISO_14067", "GHG_PROTOCOL_PRODUCT", "PEF_EU" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.iso.org/standard/71206.html", "https://ghgprotocol.org/product-standard", "https://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "EU/FR‑Reparierbarkeitsindex: Zerlegbarkeit, Ersatzteile, Doku.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_score'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥8:+3; 6–7,9:+2; 4–5,9:0; 2–3,9:‑2; <2:‑3", "bm": 4.95, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-135", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Score 0–10", "Polarity_(BM)": "higher_is_better", "BM": 4.95, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.iso.org/standard/71206.html\nhttps://ghgprotocol.org/product-standard\nhttps://environment.ec.europa.eu/topics/circular-economy/product-environmental-footprint-method_en", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1.999999, "B2": 3.999999, "B3": 5.999999, "B4": 7.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 4.95, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-P-136", "slug": "wok-p-136", "category": "P / Produkt", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Ressourcen & Kreislauf", "sdg_or_sdgplus": "+ Kooperationen/Systemwandel", "target": "—", "indicator_family": "Interoperabilität/Standards", "item": "Interoperabilität/Standards – Rücknahme/Recycling", "definition": "Rücknahme‑/Recyclingquote", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E5, GRI 306, WEEE/VerpackG", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "EU_WEEE", "GERMANY_VERPACKG" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en", "https://www.gesetze-im-internet.de/verpackg/" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥70:+3; 50–69:+2; 30–49:0; 15–29:‑2; <15:‑3", "bm": 39.5, "bm_150pct": 59.25, "bm_250pct": 98.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "J61 Telekom; J62 IT; RZ", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-P-136", "NACE2": "J61", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://environment.ec.europa.eu/topics/waste-and-recycling/waste-electrical-and-electronic-equipment-weee_en\nhttps://www.gesetze-im-internet.de/verpackg/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 14.999999, "B2": 29.999999, "B3": 49.999999, "B4": 69.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 39.5, "BM_150pct": 59.25, "BM_250pct": 98.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-203", "slug": "wok-sys-203", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Kulturelle Teilhabe", "item": "Kulturelle Teilhabe – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-203", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-204", "slug": "wok-sys-204", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Kulturelle Teilhabe", "item": "Kulturelle Teilhabe – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-204", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-205", "slug": "wok-sys-205", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Kulturelle Teilhabe", "item": "Kulturelle Teilhabe – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-205", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-206", "slug": "wok-sys-206", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Vielfalt im Programm", "item": "Vielfalt im Programm – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-206", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-207", "slug": "wok-sys-207", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Vielfalt im Programm", "item": "Vielfalt im Programm – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-207", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-208", "slug": "wok-sys-208", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Vielfalt im Programm", "item": "Vielfalt im Programm – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-208", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-239", "slug": "wok-g-239", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Governance Kulturinstitutionen", "item": "Governance Kulturinstitutionen – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-239", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-240", "slug": "wok-g-240", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Governance Kulturinstitutionen", "item": "Governance Kulturinstitutionen – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-240", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-241", "slug": "wok-g-241", "category": "G / Governance", "mpd_dimension": "Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Governance Kulturinstitutionen", "item": "Governance Kulturinstitutionen – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-241", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-167", "slug": "wok-sc-167", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Faire Kultur‑Lieferketten", "item": "Faire Kultur‑Lieferketten – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-167", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-168", "slug": "wok-sc-168", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Faire Kultur‑Lieferketten", "item": "Faire Kultur‑Lieferketten – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-168", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-169", "slug": "wok-sc-169", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Faire Kultur‑Lieferketten", "item": "Faire Kultur‑Lieferketten – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-169", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-125", "slug": "wok-re-125", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Energie", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Niederschwellige Räume/Barrierefrei", "item": "Niederschwellige Räume/Barrierefrei – Betriebsenergie", "definition": "Endenergiebedarf", "unit": "kWh/m²a", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, ISO 50001 (EnMS), ISO/IEC 30134‑2 (PUE), EU EPBD", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "ISO_50001", "ISO_IEC_30134", "EU_EPBD", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.iso.org/iso-50001-energy-management.html", "https://www.iso.org/standard/63451.html", "https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top 15%:+3; +15–30%:+2; +31–60%:0; >+60%:‑2/‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-125", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kWh/m²a", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.iso.org/iso-50001-energy-management.html\nhttps://www.iso.org/standard/63451.html\nhttps://energy.ec.europa.eu/topics/energy-efficiency/energy-efficient-buildings/energy-performance-buildings-directive_en\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-126", "slug": "wok-re-126", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Niederschwellige Räume/Barrierefrei", "item": "Niederschwellige Räume/Barrierefrei – Graue Emissionen", "definition": "Embodied Carbon (A1–A3)", "unit": "kg CO₂e/m²", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "benchmark_relative_calibration_required", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064", "ISO_14067", "EN_15978" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html", "https://www.iso.org/standard/71206.html", "https://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "emission_intensity", "numerator_denominator": "Wert = THG-Emissionen in CO₂e je funktionaler Einheit, Produktmenge, Umsatz oder Aktivität; Systemgrenze offenlegen.", "calculation_original": "Embodied Carbon gem. EN 15978 (A1–A3 ggf. A4–A5); kg CO₂e/m².", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "Top‑10%:+3; Mittel:0; >150%:‑2; >250%:‑3", "bm": 1.0, "bm_150pct": 1.5, "bm_250pct": 2.5, "benchmark_source": "default:lower_is_better_abs", "benchmark_status": "default:lower_is_better_abs", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-126", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "kg CO₂e/m²", "Polarity_(BM)": "lower_is_better", "BM": 1, "BM_150pct": 1.5, "BM_250pct": 2.5, "BM_source": "default:lower_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html\nhttps://www.iso.org/standard/71206.html\nhttps://standards.iteh.ai/catalog/standards/cen/62c22cef-5666-4719-91f9-c21cb6aa11ae/en-15978-2011", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 1.0, "BM_150pct": 1.5, "BM_250pct": 2.5 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-RE-127", "slug": "wok-re-127", "category": "RE / Real Estate", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Niederschwellige Räume/Barrierefrei", "item": "Niederschwellige Räume/Barrierefrei – ÖPNV‑Erreichbarkeit", "definition": "Transit‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "Stadt/GIS", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,6–0,79:+2; 0,4–0,59:0; 0,2–0,39:‑2; <0,2:‑3", "bm": 0.495, "bm_150pct": 0.7424999999999999, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "L68 Immobilien; F41/F42 Bau", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-RE-127", "NACE2": "L68", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.199999, "B2": 0.399999, "B3": 0.599999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.495, "BM_150pct": 0.7424999999999999, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-209", "slug": "wok-sys-209", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Förderallianzen/Community", "item": "Förderallianzen/Community – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-209", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-210", "slug": "wok-sys-210", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Förderallianzen/Community", "item": "Förderallianzen/Community – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-210", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-211", "slug": "wok-sys-211", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Querschnitt", "sdg_or_sdgplus": "+ Kultur", "target": "—", "indicator_family": "Förderallianzen/Community", "item": "Förderallianzen/Community – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-211", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-212", "slug": "wok-sys-212", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Maschinenlesbare Offenlegung", "item": "Maschinenlesbare Offenlegung – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-212", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-213", "slug": "wok-sys-213", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Maschinenlesbare Offenlegung", "item": "Maschinenlesbare Offenlegung – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-213", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-214", "slug": "wok-sys-214", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Maschinenlesbare Offenlegung", "item": "Maschinenlesbare Offenlegung – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-214", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-242", "slug": "wok-g-242", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Steuer‑ & Finanztransparenz", "item": "Steuer‑ & Finanztransparenz – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "lower_is_better_metric", "numerator_denominator": "Wert = gemessene Belastung, Risiko- oder Intensitätskennzahl je funktionaler Einheit; niedriger ist besser.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-242", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-243", "slug": "wok-g-243", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Steuer‑ & Finanztransparenz", "item": "Steuer‑ & Finanztransparenz – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-243", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-244", "slug": "wok-g-244", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Steuer‑ & Finanztransparenz", "item": "Steuer‑ & Finanztransparenz – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS G1, GRI 205/207, OECD Anti‑Bribery", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_ANTI_BRIBERY" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/corruption/oecdantibriberyconvention.htm" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-244", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/corruption/oecdantibriberyconvention.htm", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-170", "slug": "wok-sc-170", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Lieferkette Daten‑Coverage", "item": "Lieferkette Daten‑Coverage – ESG‑Spend‑Coverage", "definition": "Anteil verifizierter ESG‑Daten am Spend", "unit": "%", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥90:+3; 70–89:+2; 50–69:0; 30–49:‑2; <30:‑3", "bm": 59.5, "bm_150pct": 89.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-170", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "higher_is_better", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 29.999999, "B2": 49.999999, "B3": 69.999999, "B4": 89.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 59.5, "BM_150pct": 89.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-171", "slug": "wok-sc-171", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Arbeit & Fairness", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Lieferkette Daten‑Coverage", "item": "Lieferkette Daten‑Coverage – Kinder/Zwangsarbeit", "definition": "Audits ohne Verstöße", "unit": "% Lieferanten", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥98:+3; 90–97:+2; 75–89:0; 50–74:‑2; <50:‑3", "bm": 82.0, "bm_150pct": 100.0, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-SC-171", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Lieferanten", "Polarity_(BM)": "higher_is_better", "BM": 82, "BM_150pct": 100, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 49.999999, "B2": 74.999999, "B3": 89.999999, "B4": 97.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 82.0, "BM_150pct": 100.0, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SC-172", "slug": "wok-sc-172", "category": "SC / Lieferkette", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Lieferkette Daten‑Coverage", "item": "Lieferkette Daten‑Coverage – Scope‑3 Daten", "definition": "Primärdaten‑Abdeckung", "unit": "% Kategorien", "polarity": "higher_is_better", "archetype": "higher_is_better_pct", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS E1, GHG Protocol (Corporate/Scope 1–3), ISO 14064/14067", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GHG_PROTOCOL_SCOPE3", "GHG_PROTOCOL_PRODUCT", "ISO_14064" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "https://ghgprotocol.org/product-standard", "https://www.iso.org/standard/66453.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Quote = Zähler / Nenner gemäß Quelle; in %.", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3', Polarity='higher_is_better', Archetype='higher_is_better_pct'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥80:+3; 60–79:+2; 40–59:0; 20–39:‑2; <20:‑3", "bm": 49.5, "bm_150pct": 74.25, "bm_250pct": 100.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "C20 Chemie; C24 Stahl; C29 Fahrzeuge", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "", "benchmark": { "WOK_ID": "WOK-SC-172", "NACE2": "C20", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "% Kategorien", "Polarity_(BM)": "higher_is_better", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://ghgprotocol.org/corporate-value-chain-scope-3-standard\nhttps://ghgprotocol.org/product-standard\nhttps://www.iso.org/standard/66453.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 19.999999, "B2": 39.999999, "B3": 59.999999, "B4": 79.999999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 49.5, "BM_150pct": 74.25, "BM_250pct": 100.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-215", "slug": "wok-sys-215", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Impact‑APIs/Standards", "item": "Impact‑APIs/Standards – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-215", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-216", "slug": "wok-sys-216", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Impact‑APIs/Standards", "item": "Impact‑APIs/Standards – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-216", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-217", "slug": "wok-sys-217", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Impact‑APIs/Standards", "item": "Impact‑APIs/Standards – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-217", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-245", "slug": "wok-g-245", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Audit‑Assurance Abdeckung", "item": "Audit‑Assurance Abdeckung – Antikorruption", "definition": "Bestätigte Fälle/1.000 FTE", "unit": "Fälle/1.000 FTE", "polarity": "lower_is_better", "archetype": "near_zero_better", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3', Polarity='lower_is_better', Archetype='near_zero_better'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "0:+3; ≤0,2:+2; ≤0,5:0; ≤1:‑2; >1:‑3", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 1.25, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-245", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "Fälle/1.000 FTE", "Polarity_(BM)": "lower_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.0, "B2": 0.2, "B3": 0.5, "B4": 1.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 1.25 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-246", "slug": "wok-g-246", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Audit‑Assurance Abdeckung", "item": "Audit‑Assurance Abdeckung – Whistleblowing", "definition": "Wirksamkeits‑Score", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,9:+3; 0,75–0,89:+2; 0,6–0,74:0; 0,4–0,59:‑2; <0,4:‑3", "bm": 0.6699999999999999, "bm_150pct": 1.0, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Ja", "assurance_level_required": "hoch: externe Prüfung / reasonable assurance für kritische Risiken", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen. Rote Linie/Nichtkompensation prüfen; keine Durchschnittskompensation zulassen.", "benchmark": { "WOK_ID": "WOK-G-246", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.6699999999999999, "BM_150pct": 1, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.399999, "B2": 0.599999, "B3": 0.749999, "B4": 0.899999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.6699999999999999, "BM_150pct": 1.0, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "red line", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-G-247", "slug": "wok-g-247", "category": "G / Governance", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Audit‑Assurance Abdeckung", "item": "Audit‑Assurance Abdeckung – Steuertransparenz", "definition": "CbCR‑Offenlegung", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "qualitative_ordinal", "source_detail_original": "ESRS S2, GRI 308/414, OECD Due Diligence", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "EC_CSRD", "EFRAG_ESRS_SET1", "EFRAG_ESRS_IG", "GRI_STANDARDS", "GRI_DOWNLOAD", "OECD_RBC_DD" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en", "https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html", "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "https://www.globalreporting.org/standards/", "https://www.globalreporting.org/standards/download-the-standards/", "https://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html" ], "source_specificity": "standard_family_and_topic_mapped: exakte Disclosure-/Datapoint-ID ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "vollständig:+3; teilweise:+2; minimal:0; schlecht:‑2", "bm": 0.5, "bm_150pct": 0.75, "bm_250pct": 0.9, "benchmark_source": "default:higher_is_better_abs", "benchmark_status": "default:higher_is_better_abs", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: limited assurance, später reasonable assurance je Relevanz", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-G-247", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9, "BM_source": "default:higher_is_better_abs", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://finance.ec.europa.eu/financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en\nhttps://xbrl.efrag.org/e-esrs/esrs-set1-2023.html\nhttps://www.efrag.org/en/projects/esrs-implementation-guidance-documents\nhttps://www.globalreporting.org/standards/\nhttps://www.globalreporting.org/standards/download-the-standards/\nhttps://www.oecd.org/en/publications/oecd-due-diligence-guidance-for-responsible-business-conduct_15f5f4b3-en.html", "Benchmark_Method": "Benchmark nach angegebener Quelle", "Empirical_Status": "source_specific_or_manual", "Calibration_Note": "Quelle und Erhebungsjahr im Review ergänzen." }, "scorecard": { "B1": "", "B2": "", "B3": "", "B4": "", "B5": "", "B6": "", "S1": "", "S2": "", "S3": "", "S4": "", "S5": "", "S6": "", "BM": 0.5, "BM_150pct": 0.75, "BM_250pct": 0.9 }, "badges": [ "public research", "not official", "formula-ready", "qualitative review required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-218", "slug": "wok-sys-218", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Publikations‑Backlog (OA)", "item": "Publikations‑Backlog (OA) – Index", "definition": "umsatzgewichteter Index (z. B. Demokratie/Rule of Law)", "unit": "0–1", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "index_0_1", "numerator_denominator": "Wert = gewichteter Kriterienindex von 0 bis 1; Kriterien, Gewichtung und Nachweis je WÖk-ID offenlegen.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥0,8:+3; 0,7–0,79:+2; 0,6–0,69:0; 0,5–0,59:‑2; <0,5:‑3", "bm": 0.645, "bm_150pct": 0.9675, "bm_250pct": 1.0, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-218", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "0–1", "Polarity_(BM)": "higher_is_better", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 0.499999, "B2": 0.599999, "B3": 0.699999, "B4": 0.799999, "B5": 1000000000.0, "B6": "", "S1": -3.0, "S2": -2.0, "S3": 0.0, "S4": 2.0, "S5": 3.0, "S6": "", "BM": 0.645, "BM_150pct": 0.9675, "BM_250pct": 1.0 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-219", "slug": "wok-sys-219", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Publikations‑Backlog (OA)", "item": "Publikations‑Backlog (OA) – Exposure", "definition": "Umsatz in Hochrisikoländern", "unit": "%", "polarity": "lower_is_better", "archetype": "lower_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SROI/SDG17", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "share_percent", "numerator_denominator": "Zähler: erfüllte / abgedeckte Fälle; Nenner: relevante Grundgesamtheit; Wert = Zähler / Nenner * 100.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3', Polarity='lower_is_better', Archetype='lower_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≤5:+3; 6–10:+2; 11–20:0; 21–30:‑2; >30:‑3", "bm": 15.5, "bm_150pct": 23.25, "bm_250pct": 38.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-219", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "%", "Polarity_(BM)": "lower_is_better", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 5.0, "B2": 10.0, "B3": 20.0, "B4": 30.0, "B5": 1000000000.0, "B6": "", "S1": 3.0, "S2": 2.0, "S3": 0.0, "S4": -2.0, "S5": -3.0, "S6": "", "BM": 15.5, "BM_150pct": 23.25, "BM_250pct": 38.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] }, { "id": "WOK-SYS-220", "slug": "wok-sys-220", "category": "SYS / System", "mpd_dimension": "Mensch/Planet/Demokratie", "core_field": "Governance & Demokratie", "sdg_or_sdgplus": "+ Transparenz/Open Data", "target": "—", "indicator_family": "Publikations‑Backlog (OA)", "item": "Publikations‑Backlog (OA) – Kooperationen", "definition": "aktive, evaluierte Partnerschaften/Jahr", "unit": "#/Jahr", "polarity": "higher_is_better", "archetype": "higher_is_better_abs", "scoring_mode": "threshold_numeric_and_benchmark", "source_detail_original": "SDG 16/17, WJP, V‑Dem", "source_ids": [ "UN_SDG_GOALS", "UN_SDG_INDICATORS", "UN_SDG_METADATA", "EUROSTAT_NACE", "WJP_RULE_OF_LAW", "VDEM", "SOCIAL_VALUE_SROI" ], "source_urls": [ "https://sdgs.un.org/goals", "https://unstats.un.org/sdgs/indicators/indicators-list/", "https://unstats.un.org/sdgs/metadata/", "https://ec.europa.eu/eurostat/web/nace", "https://worldjusticeproject.org/rule-of-law-index/", "https://www.v-dem.net/data/", "https://www.socialvalueint.org/" ], "source_specificity": "family_level_mapped: exakte Offenlegungsziffer/Paragraph je Quelle im nächsten Review ergänzen", "measurement_type": "indicator_specific", "numerator_denominator": "Wert gemäß definierter Messgröße; Zähler, Nenner, Einheit, Systemgrenze und Zeitraum je WÖk-ID dokumentieren.", "calculation_original": "Siehe Quelle: Definition gemäß Standard (ESRS/GRI/Taxonomie/ISO).", "calculation_formula_plain": "AutoScore = ScoreByThreshold(Messwert, Schwellen='≥5:+3; 3–4:+2; 1–2:0; 0:‑2', Polarity='higher_is_better', Archetype='higher_is_better_abs'). BenchmarkScore = ScoreByBenchmark(Messwert, BM, BM_150pct, BM_250pct). FinalScore = MIN(AutoScore, BenchmarkScore, RedLineScore). Tax_Rate = WUStG-Mapping(FinalScore).", "thresholds": "≥5:+3; 3–4:+2; 1–2:0; 0:‑2", "bm": 1.5, "bm_150pct": 2.25, "bm_250pct": 3.75, "benchmark_source": "threshold:0-class", "benchmark_status": "synthetisch aus WUStG-Schwellen abgeleitet; für Forschung/Pilot nutzbar, vor amtlicher Nutzung empirisch kalibrieren", "nace_examples": "G47 Handel; K Versicherungen; M72 F&E", "non_compensation_red_line": "Nein", "assurance_level_required": "mittel: fachliche Plausibilisierung und Quellenprüfung", "data_quality_minimum": "Quelle + Einheit + Systemgrenze + Zeitraum + Prüfnachweis; bei Datenlücke konservative Default-/Proxylogik markieren", "update_cadence": "mind. jährlich; kritische Produkt-/Lieferkettendaten bei wesentlicher Änderung", "publication_readiness": "public_research: operationalisierbar; empirische Benchmark-Kalibrierung erforderlich", "editorial_note": "Absolute Kennzahl: benötigt sektor-/kontextbezogenen Benchmark; v2.1 vermeidet universelle Scheinschwellen.", "benchmark": { "WOK_ID": "WOK-SYS-220", "NACE2": "G47", "Region": "EU", "Tech/Klasse": "", "Einheit_(BM)": "#/Jahr", "Polarity_(BM)": "higher_is_better", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75, "BM_source": "threshold:0-class", "Benchmark_Source_URLs": "https://sdgs.un.org/goals\nhttps://unstats.un.org/sdgs/indicators/indicators-list/\nhttps://unstats.un.org/sdgs/metadata/\nhttps://ec.europa.eu/eurostat/web/nace\nhttps://worldjusticeproject.org/rule-of-law-index/\nhttps://www.v-dem.net/data/\nhttps://www.socialvalueint.org/", "Benchmark_Method": "BM aus 0-Klasse der Schwellen abgeleitet; BM_150pct/BM_250pct als Pilot-Transformationspunkte", "Empirical_Status": "synthetic_threshold_derived", "Calibration_Note": "Für wissenschaftliche Veröffentlichung transparent brauchbar; für amtliche Anwendung je NACE/Sektor empirisch kalibrieren." }, "scorecard": { "B1": 1e-06, "B2": 2.999999, "B3": 4.999999, "B4": 1000000000.0, "B5": "", "B6": "", "S1": -2.0, "S2": 0.0, "S3": 2.0, "S4": 3.0, "S5": "", "S6": "", "BM": 1.5, "BM_150pct": 2.25, "BM_250pct": 3.75 }, "badges": [ "public research", "not official", "formula-ready", "benchmark calibration required", "source mapped", "exact disclosure missing" ] } ]