In recent years, the global community has realized the importance of sustainable development, which encourages businesses to adhere to ESG principles. ESG ratings compiled by independent research agencies are becoming increasingly popular: Bloomberg, S&P Dow Jones Indices, JUST Capital, MSCI, Refinitiv, etc. There is no uniform approach to creating a rating. All agencies analyze open data about companies, but calculate scores differently.
What are the ESG principles and what role do they play in modern business?
The acronym "ESG" stands for environmental, social and governance, key aspects used by investors, lenders and stakeholders to assess the sustainability and social impact of investments.
Environmental principles cover the impact of the company's activities on the environment. They include factors such as carbon emissions, waste management, energy efficiency and conservation of natural resources. (Oleksandr Meľnyk, Chrystyna Zimenko, more at lexology.com)