ESG Ratings Flashcards by Leung April | Brainscape

Q

What’s ESG ratings?

A

Offer a means of assessing the performance of a business beyond market value and financial performance

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Q

Practical Checking by ESG rating

A

ESG Strategy
- Main strategy pillars
- Key objectives and their measurements
- General commitments

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Q

Practical Checking by ESG rating

A

Disclosures
- ESG/ Sustainable development report screening
- Checking disclosures on websites
- GRI/ SASA (or others) international reporting standards

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Q

Practical Checking by ESG rating

A

Internal Solutions and Operation
- Sustainable value chain
- Ethical policy introduction in practice
- Diversity programme

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Q

Rating Process

A

Step 1 - ESG rating provider selection
Step 2 - Internal preparation for the assessment process (document preparation)
Step 3 - Company screening by ESG rating agency
Step 4 - First assessment & feedback from the company
Step 5 - First assessment & public ESG rating

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Q

Required Documents for ESG rating

A

1 Annual Reports : Include financial performance and ESG-related initiatives

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Q

Required Documents for ESG rating

A

2 Sustainability / ESG Reports : Detailed reports on environmental, social and governance efforts

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Q

Required Documents for ESG rating

A

3 Climate and Environmental Data : Data on carbon footprint energy use and climate-related disclosures

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Q

Required Documents for ESG rating

A

4 Governance Policies : Documents on board composition, executive compensation and anti-corruption measures

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Q

Required Documents for ESG rating

A

5 Social Impact Reports : Information on labor practices, diversity and community engagement

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Q

Required Documents for ESG rating

A

6 Third-Party Audits/ Certifications : Independent audits or certifications like ISO 140001 or B Corp.

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Q

Required Documents for ESG rating

A

7 Legal and Regulatory Compliance : Proof of compliance with environmental and labor laws

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Q

Required Documents for ESG rating

A

8 Risk Management : Frameworks addressing ESG risks, including climate change and human rights

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Q

Required Documents for ESG rating

A

Code of Conduct, Code of Ethics, Supplier Code of Conduct, Policies like Green Procurement, Whistle-blower, Data Privacy, Human Rights?

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