Question

What exactly counts as a "measure"?

A measure is a concrete action your company has implemented, or is actively implementing, to manage a specific sustainability risk or improve performance in a given topic area. It goes beyond a policy, which states intent, and requires evidence of operational deployment. Examples: a health and safety training programme; an energy-efficiency initiative with consumption data; a supplier audit programme with documented results; an anti-corruption due diligence procedure.

A measure must be specific, implementable and evidenced. Stating an intention to introduce a measure, or describing one in general terms without supporting documentation, does not qualify.