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
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Measurement
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Remarks
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Emissions
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Greenhouse Gas Emissions, Total GHG emissions (broken down by scope 1, 2 and 3 carbon emissions)
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Tonnes of CO2e
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- ‘greenhouse gas (GHG) emissions’ as defined in the GHG Protocol methodology (https://ghgprotocol.org/calculation-tools) or the ISO 14064-1:2018 standard and, where appropriate, in the European Commission’s Recommendation 2013/179 on the use of common methods to measure and communicate the life cycle environmental performance of products and organisations
- ‘scope 1, 2 and 3 GHG emissions’ means the greenhouse gas emissions referred to in point (1)(e)(i-iii) of Annex III of Regulation (EU) 2016/1011 of the European Parliament and of the Council of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds, and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014
- ‘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
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Emissions of air pollutants
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Emissions of water pollutants
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Emissions of inorganic pollutants
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Carbon footprint
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Fossil fuel sectors
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Reduction policies or initiatives on the use and production of fossil fuels
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Compliance with Paris Agreement targets
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Reduction policies or initiatives on emissions
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Energy Efficiency
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Energy consumption intensity
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Use of renewable sources of energy
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Water Usage
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Water consumption intensity
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Waste Production
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Production of hazardous waste
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Reusability/Recyclability
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Biodiversity and Ecosystems
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Presence/operations (e.g. own, via value chain) in geographic areas impacted by soil degradation
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Presence/operations (e.g. own, via value chain) in geographic areas and industries that are particularly dependent on biodiversity and ecosystem services
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Presence/operations (e.g. own, via value chain) in protected areas or areas of high biodiversity value outside protected areas
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Operations (e.g. own, via value chain) affecting IUCN Red List species and/or national conservation list species
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Environmental Hazards
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Presence/operations (e.g. own, via value chain) in areas likely to be affected by heatwaves
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Presence/operations (e.g. own, via value chain) in areas likely to be affected by water scarcity
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Presence/operations (e.g. own, via value chain) in areas likely to be affected by floods
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Presence/operations (e.g. own, via value chain) in areas likely to be affected by coastal erosion
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Presence/operations (e.g. own, via value chain) in areas likely to be affected by wildfires
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Social Factors
Factor
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Measurement
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Remarks
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Community and Society
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Relations with local communities (networks)
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Social impact of products and services
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Employee Relationships and Labour Standards
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Freedom of association and right to organise
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Forced labour
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Minimum age and child labour
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Equal representation
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Equal remuneration
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Discrimination
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Human capital management and employee relations (training and development opportunities)
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Workplace health and safety
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Customer Relationships
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Customer protection and product responsibility
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Personal data security and privacy
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Rights of customers to obtain information about ESG factors
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Quality and innovation in customer relations
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Human Rights
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Contribution to human rights projects
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Povery and Famine
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Contribution to poverty reduction
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Governance Factors
Factor
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Measurement
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Remarks
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Ethical Considerations
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Integrity of conduct/conduct frameworks
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Values and ethics
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Bribery and corruption
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Accountability/rule of law
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Strategy and Risk Management
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Strategy implementation, operational execution and monitoring
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Internal controls and risk management policies and procedures
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Inclusiveness
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Discrimination
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Transparency
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Observance of disclosures, information rules and practices
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See Also
References
- ↑ EBA Report: On Management and Supervision of ESG Risks for Credit Instituions and Investment Firms, EBA/REP/2021/18