Introduction

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What is ESG? 

ESG stands for Environmental, Social, and Governance. It is a concept that is used to evaluate the sustainability and ethical impact of companies and investments.  

1. Environmental: Refers to factors related to a company’s impact on the natural environment. It includes considerations such as resource usage, pollution, climate change, waste management, energy efficiency and biodiversity impacts.  

2. Social: The social aspect of ESG covers a company’s impact on people and society. It involves evaluating factors such as labour practices, employee relations, diversity, equity and inclusion, community engagement, customer satisfaction, and human rights.  

3. Governance: Governance refers to the systems and structures that guide a company’s operations and decision-making processes. This includes board business model resilience, business ethics (e.g board composition, executive compensation, shareholder rights, transparency), climate related-risks, competitive behaviour, risk management and management of the legal and regulatory environment.  

Why is ESG important? 

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What are some common ESG reporting frameworks companies can report to? 

• Global Reporting Initiative (GRI): GRI is one of the most widely used ESG reporting frameworks. It provides a comprehensive set of indicators and reporting principles to guide organisations in reporting their sustainability performance. 

• Sustainability Accounting Standards Board (SASB): SASB develops industry-specific sustainability accounting standards, enabling companies to identify, manage, and communicate financially material sustainability information to investors. These standards focus on environmental, social, and governance factors relevant to specific industries, helping companies determine which topics are most material to their industry.  
   

• The International Sustainability Standards Board (ISSB) is an organisation established under the oversight of the IFRS Foundation. Its main objective is to develop standards that guide the finance sector in reporting sustainability-related risks, opportunities, and climate-related information. These standards aim to enhance transparency, comparability, and decision-making by providing consistent and reliable sustainability reporting guidelines. ISSB has now released its first two inaugural standards – IFRS S1 and IFRS S2. 

• Task Force on Climate-related Financial Disclosures (TCFD): TCFD focuses specifically on climate-related risks and opportunities. It provides recommendations for disclosing climate-related information, helping companies assess and disclose the potential financial impacts of climate change on their business. 

• United Nations Sustainable Development Goals (SDGs): The SDGs are a set of 17 goals adopted by the United Nations to address global challenges. Many companies align their ESG efforts with these goals and report their contributions towards achieving them. 

What are the main factors a company should include in an ESG strategy? 

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Nulla facilisi. Duis convallis efficitur diam, id varius ante auctor et. Vivamus nec lacus justo. Vestibulum vitae elit diam. Vivamus sit amet nisi risus. Proin felis lectus, faucibus at rutrum vitae, ullamcorper vitae lorem. Vivamus fringilla ultricies tellus vel dapibus. Aenean vestibulum nibh tempus lacinia hendrerit. Nunc dictum tristique urna ac dictum. Etiam tristique nisl sed mauris vestibulum varius. Suspendisse in magna rutrum, consequat enim id, fermentum turpis. Vivamus a sollicitudin eros. Cras congue leo et orci egestas, ut volutpat metus fermentum. Maecenas cursus velit eget venenatis consectetur. Duis vestibulum ultricies nisl in aliquet. Proin libero lorem, dignissim et consectetur et, convallis ut dolor.How to incorporate ESG into your business 

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