Difference between revisions of "List of ESG Factors"
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| Emissions of air pollutants | | Emissions of air pollutants | ||
− | | | + | | Weight in tonnes of air pollutants |
− | | | + | | ‘air pollutants’ means Direct Sulphur dioxides (SOx/SO2) emissions, Direct Nitrogen oxides (NOx/NO2) emissions, Direct Ammonia (NH3) emissions, Direct Particulate matter (PM2.5) emissions, Direct Non-methane volatile organic compounds (NMVOC) emissions, Direct total heavy metals (HM) emissions as referred to in Directive (EU) 2016/2284 of the European Parliament and of the Council of 14 December 2016 on the reduction of national emissions of certain atmospheric pollutants, amending Directive 2003/35/EC and repealing Directive 2001/81/EC |
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| Emissions of water pollutants | | Emissions of water pollutants |
Revision as of 17:44, 13 August 2021
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) | Tonnes of CO2e |
|
Emissions of air pollutants | Weight in tonnes of air pollutants | ‘air pollutants’ means Direct Sulphur dioxides (SOx/SO2) emissions, Direct Nitrogen oxides (NOx/NO2) emissions, Direct Ammonia (NH3) emissions, Direct Particulate matter (PM2.5) emissions, Direct Non-methane volatile organic compounds (NMVOC) emissions, Direct total heavy metals (HM) emissions as referred to in Directive (EU) 2016/2284 of the European Parliament and of the Council of 14 December 2016 on the reduction of national emissions of certain atmospheric pollutants, amending Directive 2003/35/EC and repealing Directive 2001/81/EC |
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