Structured Lists Directory

INI

ESG Evaluation Criteria - INI

ESG evaluation criteria are international frameworks for assessing companies' performance on Environmental, Social, and Governance factors. Various standards exist, including GRI Standards, TCFD, ISSB, CDP, and MSCI ESG Ratings, which are widely used for investment decisions and corporate sustainability assessments. These criteria measure corporate responses to critical issues such as climate change, human rights protection, and corporate governance, promoting transparency to stakeholders and enhancing corporate value.

ESG sustainability investment corporate evaluation disclosure climate change governance 
[item.environmental]
code=E
slug=environmental
name=Environmental
description=Criteria for evaluating corporate environmental impact reduction and conservation activities.
keyIndicators=["Greenhouse gas emissions","Renewable energy ratio","Waste reduction rate","Water usage","Biodiversity impact"]
establishedYear=
type=
status=
standards=
scoringLevels=
ratingScale=

[item.social]
code=S
slug=social
name=Social
description=Criteria for evaluating corporate contributions to employees, customers, and local communities.
keyIndicators=["Employee satisfaction","Diversity ratio","Human rights due diligence","Occupational health and safety","Community contribution"]
establishedYear=
type=
status=
standards=
scoringLevels=
ratingScale=

[item.governance]
code=G
slug=governance
name=Governance
description=Criteria for evaluating corporate management systems and ethical operations.
keyIndicators=["Board independence","Audit system","Risk management","Compliance","Transparency of disclosure"]
establishedYear=
type=
status=
standards=
scoringLevels=
ratingScale=

[item.gri-standards]
code=GRI
slug=gri-standards
name=GRI Standards
description=The most widely adopted sustainability reporting standards globally.
keyIndicators=
establishedYear=1997
type=framework
status=
standards=
scoringLevels=
ratingScale=

[item.tcfd]
code=TCFD
slug=tcfd
name=TCFD Recommendations
description=Task Force recommendations for climate-related financial disclosures.
keyIndicators=
establishedYear=2017
type=framework
status=Integrated into ISSB/IFRS S2 (2023)
standards=
scoringLevels=
ratingScale=

[item.issb-ifrs]
code=ISSB
slug=issb-ifrs
name=ISSB/IFRS Sustainability Disclosure Standards
description=Global sustainability disclosure standards for investors.
keyIndicators=
establishedYear=2021
type=framework
status=
standards=["IFRS S1","IFRS S2"]
scoringLevels=
ratingScale=

[item.cdp]
code=CDP
slug=cdp
name=CDP (Carbon Disclosure Project)
description=International non-profit for environmental disclosure.
keyIndicators=
establishedYear=2000
type=assessment
status=
standards=
scoringLevels=["D-","C","B","A","A-List"]
ratingScale=

[item.msci-esg]
code=MSCI
slug=msci-esg
name=MSCI ESG Ratings
description=ESG rating system for investors.
keyIndicators=
establishedYear=
type=rating
status=
standards=
scoringLevels=
ratingScale=["AAA","AA","A","BBB","BB","B","CCC"]