List of ESG Factors
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Contents
List of ESG Factors
This is a list of ESG Factors as currently considered to capture most material Environmental Social and Corporate Governance criteria[1]. The list is structured in ESG groups / sub-groups / individual factors. For each factor there is an indication as to how it can be assessed / measured.
Environmental Factors
Factor | Measurement | Remarks |
---|---|---|
Emissions | ||
Greenhouse Gas Emissions, Total GHG emissions (broken down by scope 1, 2 and 3 carbon emissions) | ||
Emissions of air pollutants | ||
Emissions of water pollutants | ||
Emissions of inorganic pollutants | ||
Carbon footprint | ||
Fossil fuel sectors | ||
Reduction policies or initiatives on the use and production of fossil fuels | ||
Compliance with Paris Agreement targets | ||
Reduction policies or initiatives on emissions | ||
Energy Efficiency | ||
Energy consumption intensity | ||
Use of renewable sources of energy | ||
Water Usage | ||
Water consumption intensity | ||
Waste Production | ||
Production of hazardous waste | ||
Reusability/Recyclability | ||
Biodiversity and Ecosystems | ||
Presence/operations (e.g. own, via value chain) in geographic areas impacted by soil degradation | ||
Presence/operations (e.g. own, via value chain) in geographic areas and industries that are particularly dependent on biodiversity and ecosystem services | ||
Presence/operations (e.g. own, via value chain) in protected areas or areas of high biodiversity value outside protected areas | ||
Operations (e.g. own, via value chain) affecting IUCN Red List species and/or national conservation list species | ||
Environmental Hazards | ||
Presence/operations (e.g. own, via value chain) in areas likely to be affected by heatwaves | ||
Presence/operations (e.g. own, via value chain) in areas likely to be affected by water scarcity | ||
Presence/operations (e.g. own, via value chain) in areas likely to be affected by floods | ||
Presence/operations (e.g. own, via value chain) in areas likely to be affected by coastal erosion | ||
Presence/operations (e.g. own, via value chain) in areas likely to be affected by wildfires |
Social Factors
Factor | Measurement | Remarks |
---|---|---|
Community and Society | ||
Relations with local communities (networks) | ||
Social impact of products and services | ||
Employee Relationships and Labour Standards | ||
Freedom of association and right to organise | ||
Forced labour | ||
Minimum age and child labour | ||
Equal representation | ||
Equal remuneration | ||
Discrimination | ||
Human capital management and employee relations (training and development opportunities) | ||
Workplace health and safety | ||
Customer Relationships | ||
Customer protection and product responsibility | ||
Personal data security and privacy | ||
Rights of customers to obtain information about ESG factors | ||
Quality and innovation in customer relations | ||
Human Rights | ||
Contribution to human rights projects | ||
Povery and Famine | ||
Contribution to poverty reduction |
Governance Factors
Factor | Measurement | Remarks | |||
---|---|---|---|---|---|
Ethical Considerations | |||||
Integrity of conduct/conduct frameworks | |||||
Values and ethics | |||||
Bribery and corruption | |||||
Accountability/rule of law | Strategy and Risk Management | ||||
Strategy implementation, operational execution and monitoring | |||||
Internal controls and risk management policies and procedures | |||||
Inclusiveness | |||||
Discrimination | |||||
Transparency | |||||
Observance of disclosures, information rules and practices |
See Also
References
- ↑ EBA Report: On Management and Supervision of ESG Risks for Credit Instituions and Investment Firms, EBA/REP/2021/18