Difference between revisions of "List of ESG Factors"
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* ‘tonnes of CO2’ means tonnes of carbon dioxide equivalent as defined in Article 3(j) of Directive 2003/87/EC of the European Parliament and of the Council of 13 Octobe | * ‘tonnes of CO2’ means tonnes of carbon dioxide equivalent as defined in Article 3(j) of Directive 2003/87/EC of the European Parliament and of the Council of 13 Octobe | ||
|- | |- | ||
| − | | Emissions of | + | | Emissions of [[Air Pollutants]] |
| Weight in tonnes 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 | | ‘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 | ||
Revision as of 17:48, 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 | Weight in tonnes of water pollutants | ‘water pollutants’ means Direct Nitrates emissions (scope 1), Direct Phosphate emissions (scope 1), Direct Pesticides emissions (scope 1), Direct emissions of priority substances (scope 1) as defined in the Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy233 , Council Directive of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources (91/676/EEC), Council Directive 91/271/EEC of 21 May 1991 concerning urban waste-water treatment 235 and Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial emissions (integrated pollution prevention and control) |
| 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
