Difference between revisions of "List of ESG Factors"

Revision as of 17:25, 13 August 2021

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

References

↑ EBA Report: On Management and Supervision of ESG Risks for Credit Instituions and Investment Firms, EBA/REP/2021/18

[1] EBA Report: On Management and Supervision of ESG Risks for Credit Instituions and Investment Firms, EBA/REP/2021/18

[1]

@@ Line 199: / Line 199: @@
 == Governance Factors ==
-Governance factors can be defined as governance matters that may have a positive or negative impact on the financial performance or solvency of an entity, sovereign or individual.
-Governance factors cover elements such as:
-* management structures / executive leadership
-* [[Remuneration Framework | executive remuneration]]
-* board diversity and structure / independence
-* audits and internal controls
-* shareholder rights
-* bribery and corruption
-* political lobbying and donations
-* tax strategy / tax avoidance
-* inclusion of environmental and social factors in policies and procedures
+{|  class="wikitable"
+! Factor
+! Measurement
+! Remarks
+|-
+! colspan="3" | Ethical Considerations
+|-
+| Integrity of conduct/conduct frameworks
+|
+|
+|-
+| Values and ethics
+|
+|
+|-
+| Bribery and corruption
+|
+|
+|-
+| Accountability/rule of law
+|
+|
+! colspan="3" | Strategy and Risk Management
+|-
+|  Strategy implementation, operational execution and monitoring
+|
+|-
+| Internal controls and risk management policies and procedures
+|
+|
+|-
+! colspan="3" | Inclusiveness
+|-
+| Discrimination
+|
+|
+|-
+! colspan="3" | Transparency
+|-
+| Observance of disclosures, information rules and practices
+|
+|
+|}
-Conciderations around the governance of public and private institutions with relevance to ESG factors (have an impact on or are impacted by institutions’ counterparties or invested assets, including governance arrangements for the environmental and social factors in counterparty policies and procedures) include:
-=== 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 ==