Environmental, Social, and Governance: A New Landscape is brought to you by Wolters Kluwer
The E of ESG information is about environmental issues. These issues include how a company manages risk and the exposure, which is related to climate, natural resource scarcity, pollution, waste, and other environmental factors, as well as a company’s impact on the environment
The S of ESG information is about social issues. These issues include information about the company’s values and business relationships. Social topics include supply-chain information and labor, the quality and safety or products, human capital topics such as, employee health and safety, inclusion and diversity endeavors, and the policies around them.
The G is the governance piece of ESG. Governance includes information about a company’s corporate governance. This could include information on the board of directors and its structure and diversity; compensation of executives, how the entity manages critical event responsiveness; corporate flexibility, and the corporate practices and policies concerning lobbying, political contributions, bribery, and illegal acts.
