These documents serve as comprehensive guide to ESG criteria, which assess organizations' impact on the world and their internal integrity. Environmental section focuses on nature conservation through monitoring emissions, energy consumption and responsible waste and water management. Social pillar emphasizes fair working conditions, human rights protection, data security and positive contributions to local communities. A section dedicated management and economics defines standards for ethical management behavior, transparency in tax payments, and effective risk management. Overall, these resources provide structured overview of metrics, which help companies achieve sustainability and build trust with investors and the public. This visual guide makes it easier to understand connections between business and social responsibility.

1. Environmental criteria (Environmental)

• Energy Management: Total energy consumption, use of renewable energy sources and initiatives to increase energy efficiency.
• Greenhouse gas emissions: Total emissions (scope 1, 2 and 3), emission intensity and targets and progress in reducing them.
• Water Management: Total water withdrawal, identification of sources and risks, and initiatives for water recycling and reuse.
• Biodiversity: Assessment of impacts on nature, efforts to protect habitats and initiatives to preserve biodiversity.
• Waste Management: The amount of waste produced, its recycling rate and hazardous waste management practices.
• Pollution Prevention: Emissions of pollutants into air and water, compliance with regulations and pollution control measures.
• Product/Service Impacts: Life cycle assessment, environmental impacts and innovations towards sustainable products or services.
• Climate Adaptation: Vulnerability assessment, adaptation strategies and climate change resilience planning.
• Supply Chain Management: Involving suppliers in environmental topics, sustainable sourcing and emissions impacts in the chain.
• Environmental Compliance: Compliance with laws, obtained permits, incident resolution and corrective actions.
• Environmental Governance: Board oversight of environmental risks, management systems in place, and employee training.

2. Social criteria (Social)

• Labor Practices & Work: Employment and turnover rates, health and safety, diversity, equal opportunities, training and fair remuneration.
• Human Rights: Policies and human rights impact assessments, efforts to prevent discrimination, and grievance mechanisms.
• Society: Stakeholder engagement, contributions to communities, access to basic services, and assessment of overall impact on societal well-being.
• Employee Well-being: Health programs, work-life balance support, mental health care, and employee assistance programs.
• Product Responsibility: Product safety and quality, responsible marketing, customer data protection and customer satisfaction.
• Responsible Supply Chain: Code of conduct and ethical procedures for suppliers, their evaluation and monitoring.
• Community Impact: Development projects, philanthropy and support for local employment.
• Access to Services: Initiatives for disadvantaged groups, provision of services to underserved communities and affordability.
• Data Privacy and Security: Privacy, cybersecurity, compliance, and data breach response plans.

3. Corporate governance

• Governance Structure: A clearly defined structure with defined roles and responsibilities of the board of directors and senior management.
• Ethical Conduct: Code of Conduct and corporate policies regarding ethics, integrity and anti-corruption.
• Compliance & Legal: Compliance with applicable laws and international standards and transparency in legal proceedings.
• Board Composition: Information on the composition of the management with an emphasis on the independence, diversity and expertise of the members.
• Risk Management: The ways in which the organization identifies and manages financial, operational and reputational risks.
• Transparency & Disclosure: Open communication about management practices, performance and decision-making processes to stakeholders.

4. Economic criteria (Economic)

• Economic Performance: Revenue, profitability and economic value added (EVA) of the organization.
• Value Chain Contribution: The economic benefit that a company creates for suppliers, distributors and local communities.
• Economic Assessment: Assessing the economic impacts of the organization on the locations and communities in which it operates.
• Fair Wages and Benefits: Ensuring fair wages, compliance with the minimum wage, gender equality in remuneration and retirement benefits.
• Innovation Investment: Investment in research, development and technology to support economic growth and create new markets.
• Tax Transparency: Open tax filing, disclosure of tax payments by jurisdiction, and compliance with tax principles.