A framework for assessing a company beyond its financials
ESG Criteria allow investors and companies to measure the impact they have on people and the planet.
The factors are broken down as so:
E - Environmental - includes a company's use of renewable energy, waste output, and GHG emissions.
S - Social - refers to how a company interacts with society from wages, to gender balance, and human rights.
G - Governance - describe the management and policies a company has in place. Corporate scandals may be a result of poor governance.