KPI
Mapping ESRS
Unit of Measure
Description
1. Recycled Plastic
E5-5 §28(c)
Tons/year
Tons of PSV certified post-consumer plastic
2. Plastic Waste
E5-4
Tons/year
Total tons of plastic waste generated
3. CO2 Avoided
E1-6
Tons CO2e/year
Avoided emissions vs virgin production (1.8 kg CO2/kg PC)
4. FTE Preserved
S1-6
N. dipendenti
Jobs preserved in Italian recycling supply chain
5. Circular Governance
G1-1
Qualitative
Circular economy and sustainable procurement policies
6. % Recycled Packaging
E5-2
%
Percentage of packaging with recycled content on total
7. R&D Investments
E5-6
€/year
R&D investments in circular design and eco-design
8. ESG Rating Score
Disclosure
Points (average)
Weighted average 8 providers (MSCI, Sustainalytics, S&P, etc)
9. Debt Cost
Financial
bps spread
Riduzione spread bond investment-grade (-12 a -30 bps)
10. Enterprise Value
Financial
% uplift
Impact on enterprise valuation (+1.0% to +4.5%)