To demonstrate that your company is ready to embrace sustainability, you'll probably need to share a sustainability or ESG report. This report tells how well your company is doing in terms of taking care of the environment, being socially responsible, and overall management. According to the Euronext ESG guide, ESG issues can be summarized as follows:
Environmental - they measure the company's impact on climate change, pollution, and the natural planet overall. They include but are not limited to greenhouse gas emissions, waste management, energy efficiency, and biodiversity.
Social - they refer to the company's impact on humans and, in turn, how humans can affect the company. The categories included are employees, clients, suppliers, and communities. Some of the matters to be considered to measure social impact are labor relations, health and safety, diversity and inclusion, and fundamental human rights.
Governance - it identifies the internal system of practices, controls, and procedures a company adopts to govern itself and make decisions about its size and its business model, ambition, and priorities.
In this action module, we will look at the common frameworks and help you understand how to approach sustainability and ESG reporting.5 Steps to Good Sustainability Reporting (BSR)ESG Guide by Euronext
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