Sustopedia

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Sustopedia metrics library

Understand what sustainability records measure and report

Browse every canonical Sustopedia record with a clear entity type: measured result, calculation input, dimension, disclosure or context. Compare definitions, formulas, units, reporting boundaries and supporting evidence without starting from a single framework.

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Advanced metric hierarchyExplore greenhouse-gas scopes and child metricsScope 1 · Scope 2 · Scope 3

This is navigation, not a universal filter. Scope 3 categories appear as child metrics inside their reporting family, while source, topic, industry, result format and unit remain universal filters above.

Scope 1

Direct emissions

View gross Scope 1 emissions

Scope 2

Purchased-energy emissions

Scope 3

Value-chain emissions

View the consolidated family table
Browse all 15 Scope 3 child metrics

Upstream · Categories 1–8

  1. Category 1Scope 3 emissions from purchased goods and services
  2. Category 2Scope 3 emissions from capital goods
  3. Category 3Scope 3 emissions from fuel- and energy-related activities (not included in Scope 1 or Scope 2)
  4. Category 4Scope 3 emissions from upstream transportation and distribution
  5. Category 5Scope 3 emissions from waste generated in operations
  6. Category 6Scope 3 emissions from business travel
  7. Category 7Scope 3 emissions from employee commuting
  8. Category 8Scope 3 emissions from upstream leased assets

Downstream · Categories 9–15

  1. Category 9Scope 3 emissions from downstream transportation and distribution
  2. Category 10Scope 3 emissions from processing of sold products
  3. Category 11Scope 3 emissions from use of sold products
  4. Category 12Scope 3 emissions from end-of-life treatment of sold products
  5. Category 13Scope 3 emissions from downstream leased assets
  6. Category 14Scope 3 emissions from franchises
  7. Category 15Scope 3 emissions from investments

Library coverage

Coverage grows across reporting systems

Sustopedia separates measured results from calculation inputs, dimensions, disclosures and context. Framework, jurisdictional and sector-specific sources remain versioned so new coverage cannot silently redefine an existing record.

Canonical library records
5,157
Classified metrics
3,820
Disclosures
1,117
Inputs · dimensions · context
220
Controlled domains
17
Scope 3 child metrics
15
Formula-specified metrics
410
Sources tracked · represented
49 · 42
Completed collectionEuropean Sustainability Reporting Standards1,213 identities · Complete

Complete for the official ESRS Set 1 XBRL Taxonomy dated 22 December 2023. The July 2026 amending act remains a separate edition overlay until it enters into force.

Taxonomy elements reviewed
5,430
Reportable source facts
1,219
Public metric identities
1,213
New public records
1,211
Canonical identities reused
2
Technical non-metric fields
6
Unclassified source facts
0
Collection status
Complete

The census covers every non-abstract reportable fact in the official ESRS Set 1 XBRL Taxonomy. Abstract taxonomy structure is excluded, six technical relationship-link fields are classified as non-metrics, and two exact facts reuse existing framework-neutral metric identities.

Completed collectionGRI Standards fact library764 identities · Complete

Complete for every non-abstract reportable fact in the June 2025 GRI Sustainability Taxonomy. Administrative omission and filing fields are classified separately instead of being presented as metrics.

Reportable source facts reviewed
1,139
Published fact-level metrics
764
Administrative non-metric fields
375
Unclassified source facts
0
Disclosure or standard numbers represented
126
Collection status
Complete

The source census covers every non-abstract fact in the June 2025 GRI Sustainability Taxonomy. Omission-reason fields and the filing identifier are classified as administrative rather than published as metric identities.

Completed collectionISSB/SASB industry-based metrics1,210 identities · Complete

Complete for the named 2024 base taxonomy and December 2025 edition variants across 11 sectors and 77 industries. This status applies only to this collection.

2024 source instances
1,196
Dec. 2025 edition variants
11
Edition-scoped instances mapped
1,207
Published metric identities
1,210
Sectors
11
Industries
77
Collection status
Complete

Source-instance counts preserve edition and industry applicability. Public metric identities can be higher when one source instance contains more than one distinct measurement identity.

Governed source universeGlobal sustainability source coverage ledger42 represented · 7 queued or monitored

The ledger distinguishes sources already represented in public records from edition overlays, priority gaps, monitored drafts and licensing-constrained standards. A source is never counted as represented merely because it appears in a note or roadmap.

Tracked sources and editions
49
Represented source collections
42
Public record memberships
5,910
Framework bindings
12,974

Priority sources and edition overlays

  • licensing constrainedISO 14025 Environmental product declarations

    ISO 14025:2026, Edition 2

    Obtain licensed access or use an authorized structured source before inventorying EPD requirements.

    Open official source
  • licensing constrainedISO 14040 and ISO 14044 life-cycle assessment suite

    ISO 14040:2006+Amd 1:2020 and ISO 14044:2006+Amd 1:2017+Amd 2:2020

    Secure licensed source access and model LCA result families separately from study-method requirements.

    Open official source
  • licensing constrainedISO 14067 product carbon footprint

    ISO 14067:2018

    Secure licensed access and link compatible product carbon-footprint results to existing canonical product identities.

    Open official source
  • licensing constrainedISO 21930 construction-product EPD core rules

    ISO 21930:2017, Edition 2

    Secure licensed access and preserve information-module and scenario dimensions in any EPD metric representation.

    Open official source
  • licensing constrainedISO 14046 water footprint

    ISO 14046:2014

    Secure licensed access and distinguish water-footprint impact results from volumetric withdrawal and consumption metrics.

    Open official source
  • monitorJoint ISO-GHG Protocol consolidated corporate standard

    Under development; integrated public consultation planned for Q2 2027

    Monitor governance and final publication; never import working drafts into the current metric universe.

    Open official source
  • monitorProposed SFDR amendments

    Commission proposal of 19 November 2025

    Track negotiations and retain the current in-force SFDR RTS and PAI indicators until replacement law applies.

    Open official source
Identity mappingCross-library metric relationships3,585 GRI facts reviewed

Every GRI fact is compared with the framework-neutral library. Exact identities can share one canonical metric; partial matches remain linked variants with separate observations, formulas, boundaries, and source editions.

GRI facts reviewed
3,585
Exact identity mappings
0
Partial relationships
371
Pending reviews
0

Similar wording never authorizes a merge. Exact reuse requires all nine identity axes to pass review, and source-specific observations retain their edition and method.

Foundational reviewCross-framework metric concepts207 concepts reviewed

A separate concept review established initial shared metric identities across multiple reporting systems. Concepts with unresolved boundaries or methods remain under definition instead of receiving incomplete pages.

Concepts reviewed
207
Under definition
17
Withheld fragments
8

These totals are not additive: one reviewed concept can become several precise metrics, and overlapping concepts can resolve to one shared metric.

See what is still under definition

These are not published metrics yet. Each needs the stated boundary or method decision before it can enter the library.

  • Water withdrawal in stressed areas

    No standalone source-defined datapoint currently resolves the water-stress boundary.

    Needed: Define the stress framework, entity boundary, and standalone measure.

  • Greenhouse-gas reductions from initiatives

    The current standard sunsets and its successor is not equivalent; initiative attribution is unresolved.

    Needed: Establish an edition-safe identity and an initiative-attribution method.

  • Renewable-electricity share

    The denominator and treatment of electricity attributes are not universally defined.

    Needed: Define the denominator and certificate or energy-attribute rules.

  • Marine-resource use

    No standalone actual-use datapoint or common cross-commodity unit is currently available.

    Needed: Define the commodity boundary, classification, and field-level units.

  • Environmental-management-system coverage

    Sources describe management activity but do not define a universal coverage datapoint.

    Needed: Define the eligible population and coverage denominator.

  • Waste-diversion rate

    Current sources do not define one organization-wide diversion denominator.

    Needed: Define the diversion boundary and denominator.

  • Lost-time injury frequency

    No complete official lost-time numerator and normalization basis is available.

    Needed: Define the event population and exposure basis.

  • Occupational-health-and-safety training coverage

    The eligible population and qualifying-training rule are not fully defined.

    Needed: Define the population, completion event, and coverage denominator.

  • Minority representation

    There is no universal category set, reference population, or lawful collection profile.

    Needed: Define jurisdiction-safe categories, collection rules, and a denominator.

  • Absence or absentee rate

    The absence numerator, scheduled-time denominator, and calendar method are not defined together.

    Needed: Define the absence event, scheduled-time exposure, and calendar method.

  • Employee-engagement score

    The instrument, response scale, scoring, and aggregation method are not universal.

    Needed: Specify a validated instrument and scoring method.

  • Human-rights training coverage

    The eligible denominator and qualifying training event are undefined.

    Needed: Define both the population and qualifying completion rule.

  • Internal-hire rate

    The internal-move event and eligible denominator are not consistently defined.

    Needed: Define the event taxonomy and eligible population.

  • Training spend

    The cost boundary and per-person denominator are not source-defined.

    Needed: Define cost components, currency and period rules, and any denominator.

  • Sexual-harassment complaints

    No complete current complaint-only method resolves scope and deduplication.

    Needed: Define complaint scope, deduplication, and a denominator if expressed as a rate.

  • Entry-wage to minimum-wage ratio

    The ratio orientation and executable equation are not fully defined.

    Needed: Define the numerator, denominator, comparison population, and orientation.

  • Total workforce cost

    Available sources do not provide a complete reusable cost-component formula.

    Needed: Define the component boundary, recognition basis, and aggregation rule.

See withheld sub-metric fragments
  • Audit-specific social-assessment fragmentNo current quantitative audit identity or denominator is defined.
  • Cross-sector physical-displacement fragmentNo universal quantitative method is available.
  • Cross-sector economic-displacement fragmentNo universal quantitative method is available.
  • Current-ESRS severe-incident scalar fragmentThe current source has no numeric requirement, unit, or severity method.
  • Revised-ESRS future incident fragmentThe future population is adopted but not yet in force.
  • Worker-who-is-not-an-employee training fragmentThe population and completion rule remain draft-only.
  • Business-partner corruption-risk fragmentThe population and denominator remain draft-only.
  • Average governance-body tenure scalar fragmentNo universal service clock, population, weighting, or average method is defined.

Classified records directory

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