Qualitative and quantitative indicators that the undertaking uses to measure and report on the effectiveness of the delivery of its sustainability-related policies and against its targets over time. Metrics also support the measurement of the undertaking’s results in respect of affected people, the environment and the undertaking.
(Source: ESRS E4) Metrics, instruments or tools that capture changes in an Outcome to determine Outcome Depth. (Source: SVI Glossary 2.0)