ESG refers to the assessment of businesses’ sustainability levels through the consideration of environment, social, and governance aspects. It helps evaluate how companies manage opportunities and risks arising from changes in environment, economic, and social systems. The ESG framework consists of three pillars, each with specific components:
Environment: This pillar evaluates how an organization’s operations affect the natural environment. It includes greenhouse gas emissions, energy and water usage, waste management, and responsible resource utilization. Additionally, it considers the company’s commitment to renewable energy, sustainable practices, biodiversity, and the adoption of eco-friendly technologies.
Social: This pillar examines the societal impact of an organization’s operations, encompassing labour practices, human rights, community engagement, and the promotion of diversity and inclusion.
Governance: The governance pillar focuses on the organization’s oversight, supervision, and controls, emphasizing transparency, accountability, ethical behaviour, and the alignment of management’s interests with those of shareholders and other stakeholders.