ESG Criteria

ESG Criteria

ESG criteria ESG (Environmental, Social, Governance) — environmental, social, management factors Environmental factors — CO2 emissions, water usage, waste, biodiversity Social factors — labor rights, diversity, health and safety, human rights Governance factors — board of directors, executive pay, corruption, shareholder rights Carbon footprint — carbon footprint (CO2 emissions from activities) Net zero commitment — commitment to achieve zero emissions Science-based targets — targets consistent with climate science (SBTi) Materiality — which ESG factors are important for a specific industry