ESG rating indicators
Mandatory guidelines in the ESG rating of companies
Environmental indicators
Social and company governance indicators
Optional guidelines in the ESG rating of companies
Environmental indicators
Social and company governance indicators
Some mandatory indicators listed below
- \GHG Emissions (Scope 1, 2, 3 upstream and downstream)
- \Carbon Footprint
- \GHG Intensity Investee Companies
- \Exposure to companies in fossil fuel sector
- \Share of non-renewable energy
- \Energy consumption intensity per high impact climate sector
- \Activities negatively affecting biodiversity-sensitive areas
- \Hazardous waste ratio
- \Water :
- KTotal water discharged
- KWater stress exposure percentage
Source : Bloomberg
Some mandatory indicators listed below
- \Violations of UN Global Compact principles and Organisation for Economic Cooperation and Development (OECD) Guidelines for Multinational Enterprises
- \Lack of processes and compliance mechanisms to monitor compliance with UN Global Compact principles and OECD Guidelines for Multinational Enterprises
- \Unadjusted gender pay gap :
- KPercentage of gender pay gap of total employee including management
- KMean gender pay gap
- KGender pay gap breakout
- \Board gender diversity :
- KPercent of board members that are women
Source : Bloomberg
Some optional indicators listed below
- \Emissions of inorganic pollutants :
- KCadmium emissions
- KMercury (Hg) emissions
- KLead emissions
- KDioxins and furans
- \Emissions of air pollutants :
- KParticulate emissions
- KPM10 emissions
- KDirect nitrous oxide emissions
- KDirect sulfur hexafluoride emissions
- KDirect methane emissions in CO2 equivalent
- KDirect HFC emissions in CO2 equivalent
- KDirect PFC emissions in CO2 equivalent
- KVOC emissions
- KDirect SF6 emissions in CO2 equivalent
- \Emissions of ozone depleting substances
- \Investments in companies without carbon emission reduction initiatives
- \Breakdown of energy consumption by type of non-renewable sources of energy :
- KPurchased electricity
- KPurchased electricity - coal
- KPurchased electricity - gas
- KPurchased electricity - fossil fuels
- KPurchased electricity - nuclear
- \Water usage and recycling :
- KTotal water use
- KPct water recycled
- KWater policy
- KWater stress exposure percentage
- \Investments in companies producing chemicals
- \Land degradation, desertification, soil sealing :
- KLand disturbed
- KLand restored
- KPercentage of land restored
- \Investments in companies without sustainable land/agriculture practices
- \Investments in companies without sustainable oceans/seas practices
- \Non-recycled waste ratio :
- KTotal waste minus waste recycled
- KWaste recycled
- KTotal waste
- KPercentage of waste recycled
- KWaste sent to landfills
- \Natural species and protected areas :
- KNumber sites environmentally sensitive areas
- \Deforestation
Source : Bloomberg
Some optional indicators listed below
- \Investments in companies without workplace accident prevention policies :
- KHealth and safety policy
- KEmergency response and preparedness policy
- \Total recordable incident rate - employees
- \Number of days lost to injuries, accidents, fatalities or illness :
- KLost time incident rate - employees
- KLost time incident rate - workforce
- \Lack of a supplier code of conduct :
- KSocial supply chain management
- KPolicy against child labor
- \Employee protection / whistle blower policy
- \Equal opportunity policy
- \Chief executive officer to employee pay ratio
- \Human rights policy
- \Supply chain modern slavery assessmen
- \Percentage of suppliers in non-compliance
- \Number of identified cases of severe human rights issues and incidents
- \Anti-bribery ethics policy
- \Number of corruption legal cases
- \Amount of fines for bribery and corruption
- \Number of fines for bribery and corruption
- \Average corruption score
- \Non-cooperative tax juridictions
- \Average rule of law score
Source: Bloomberg