What is ESG?
ESG is environmental, social and governance criteria that set a standard for a business’ operations and impact that investors use to evaluate investments and company performance. ESG policy and reporting examines how an organisation and its leadership manage relationships with its workers, suppliers, customers and the communities it operates in, along with its performance against stated environmental and regulatory standards. Increasingly used by investors, executives and other stakeholders, ESG is an important tool in understanding a company’s operations, performance and reputation.
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Task Force on Climate Related Disclosures: https://www.fsb-tcfd.org/