{"id":39202,"date":"2026-05-14T10:45:46","date_gmt":"2026-05-14T08:45:46","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=39202"},"modified":"2026-05-14T10:47:02","modified_gmt":"2026-05-14T08:47:02","slug":"comprehensive-handbook-for-esg-criteria","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/en\/2026\/05\/14\/comprehensive-handbook-for-esg-criteria\/","title":{"rendered":"A comprehensive guide to ESG criteria"},"content":{"rendered":"<p>These documents serve as <strong>comprehensive guide to ESG criteria<\/strong>, which assess organizations&#039; impact on the world and their internal integrity. <strong>Environmental section<\/strong> focuses on nature conservation through monitoring<!--more--> emissions, energy consumption and responsible waste and water management. <strong>Social pillar<\/strong> emphasizes fair working conditions, human rights protection, data security and positive contributions to local communities. A section dedicated <strong>management and economics<\/strong> defines standards for ethical management behavior, transparency in tax payments, and effective risk management. Overall, these resources provide <strong>structured overview of metrics<\/strong>, which help companies achieve sustainability and build trust with investors and the public. This visual guide makes it easier to understand <strong>connections between business and social responsibility<\/strong>.<\/p>\n<p><strong>1. Environmental criteria (Environmental)<\/strong><\/p>\n<ul>\n<li><strong>Energy Management:<\/strong> Total energy consumption, use of renewable energy sources and initiatives to increase energy efficiency.<\/li>\n<li><strong>Greenhouse gas emissions:<\/strong> Total emissions (scope 1, 2 and 3), emission intensity and targets and progress in reducing them.<\/li>\n<li><strong>Water Management:<\/strong> Total water withdrawal, identification of sources and risks, and initiatives for water recycling and reuse.<\/li>\n<li><strong>Biodiversity:<\/strong> Assessment of impacts on nature, efforts to protect habitats and initiatives to preserve biodiversity.<\/li>\n<li><strong>Waste Management:<\/strong> The amount of waste produced, its recycling rate and hazardous waste management practices.<\/li>\n<li><strong>Pollution Prevention:<\/strong> Emissions of pollutants into air and water, compliance with regulations and pollution control measures.<\/li>\n<li><strong>Product\/Service Impacts:<\/strong> Life cycle assessment, environmental impacts and innovations towards sustainable products or services.<\/li>\n<li><strong>Climate Adaptation:<\/strong> Vulnerability assessment, adaptation strategies and climate change resilience planning.<\/li>\n<li><strong>Supply Chain Management:<\/strong> Involving suppliers in environmental topics, sustainable sourcing and emissions impacts in the chain.<\/li>\n<li><strong>Environmental Compliance:<\/strong> Compliance with laws, obtained permits, incident resolution and corrective actions.<\/li>\n<li><strong>Environmental Governance:<\/strong> Board oversight of environmental risks, management systems in place, and employee training.<\/li>\n<\/ul>\n<p><strong>2. Social criteria (Social)<\/strong><\/p>\n<ul>\n<li><strong>Labor Practices &amp; Work:<\/strong> Employment and turnover rates, health and safety, diversity, equal opportunities, training and fair remuneration.<\/li>\n<li><strong>Human Rights:<\/strong> Policies and human rights impact assessments, efforts to prevent discrimination, and grievance mechanisms.<\/li>\n<li><strong>Society:<\/strong> Stakeholder engagement, contributions to communities, access to basic services, and assessment of overall impact on societal well-being.<\/li>\n<li><strong>Employee Well-being:<\/strong> Health programs, work-life balance support, mental health care, and employee assistance programs.<\/li>\n<li><strong>Product Responsibility:<\/strong> Product safety and quality, responsible marketing, customer data protection and customer satisfaction.<\/li>\n<li><strong>Responsible Supply Chain:<\/strong> Code of conduct and ethical procedures for suppliers, their evaluation and monitoring.<\/li>\n<li><strong>Community Impact:<\/strong> Development projects, philanthropy and support for local employment.<\/li>\n<li><strong>Access to Services:<\/strong> Initiatives for disadvantaged groups, provision of services to underserved communities and affordability.<\/li>\n<li><strong>Data Privacy and Security:<\/strong> Privacy, cybersecurity, compliance, and data breach response plans.<\/li>\n<\/ul>\n<p><strong>3. Corporate governance<\/strong><\/p>\n<ul>\n<li><strong>Governance Structure:<\/strong> A clearly defined structure with defined roles and responsibilities of the board of directors and senior management.<\/li>\n<li><strong>Ethical Conduct:<\/strong> Code of Conduct and corporate policies regarding ethics, integrity and anti-corruption.<\/li>\n<li><strong>Compliance &amp; Legal:<\/strong> Compliance with applicable laws and international standards and transparency in legal proceedings.<\/li>\n<li><strong>Board Composition:<\/strong> Information on the composition of the management with an emphasis on the independence, diversity and expertise of the members.<\/li>\n<li><strong>Risk Management:<\/strong> The ways in which the organization identifies and manages financial, operational and reputational risks.<\/li>\n<li><strong>Transparency &amp; Disclosure:<\/strong> Open communication about management practices, performance and decision-making processes to stakeholders.<\/li>\n<\/ul>\n<p><strong>4. Economic criteria (Economic)<\/strong><\/p>\n<ul>\n<li><strong>Economic Performance:<\/strong> Revenue, profitability and economic value added (EVA) of the organization.<\/li>\n<li><strong>Value Chain Contribution:<\/strong> The economic benefit that a company creates for suppliers, distributors and local communities.<\/li>\n<li><strong>Economic Assessment:<\/strong> Assessing the economic impacts of the organization on the locations and communities in which it operates.<\/li>\n<li><strong>Fair Wages and Benefits:<\/strong> Ensuring fair wages, compliance with the minimum wage, gender equality in remuneration and retirement benefits.<\/li>\n<li><strong>Innovation Investment:<\/strong> Investment in research, development and technology to support economic growth and create new markets.<\/li>\n<li><strong>Tax Transparency:<\/strong> Open tax filing, disclosure of tax payments by jurisdiction, and compliance with tax principles.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>These documents serve as a comprehensive guide to ESG criteria that assess organizations&#039; impact on the world and their internal integrity. The Environmental section focuses on protecting nature through monitoring<\/p>","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[],"class_list":["post-39202","post","type-post","status-publish","format-standard","hentry","category-lca_esg_ghg_csddd_csrd_iso_flr"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/39202","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/comments?post=39202"}],"version-history":[{"count":3,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/39202\/revisions"}],"predecessor-version":[{"id":39205,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/39202\/revisions\/39205"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/media?parent=39202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/categories?post=39202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/tags?post=39202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}