What is ESG?
Environmental, Social and Governance
Evolution of CSR into non-financial disclosures
Measurement for approach, impact and performance
Does it matter?
Capital markets are filtering their portfolios based on ESG — regulators, society and stakeholders make their judgement based on non-financial performance.
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Environmental
Natural resources use
Carbon emissions
Energy efficiency
Pollution/waste
Sustainable initiatives
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Social
Workforce health & safety
Diversity/opportunity policies
Employee training
Human rights
Privacy/data security
Community programs
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Governance
Board independence
Board diversity
Shareholder rights
Management compensation policy
Business ethics
What is ESG?
ESG goes to corporate purpose.
How does the environment, community and companies affect and are affected by business.
Identification, action, measurement and reporting of non-financial risks or impacts which may affect financial materiality and non-financial materiality.
Why is it important?
Sustainability and relevance
Investor and financier demands
Materiality and financial performance
Increasing regulatory framework
Strategic/commercial decision making
ESG litigation
Competitive Advantage
A long-lasting program that sets up a social and investment infrastructure.
Choice for investors and customers. Many potential clients and investors are asking “What are you doing about ESG?”
Choice for stakeholders and staff. Retain and attract the most desired staff.
Business, performance and communication improvement.