List of ESG Factors
From Open Risk Manual
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
