TOML

ESG Evaluation Criteria - TOML

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

[[items]]
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 = ""

[[items]]
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 = ""

[[items]]
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 = ""

[[items]]
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 = ""

[[items]]
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 = ""

[[items]]
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 = ""

[[items]]
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 = ""

[[items]]
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\"]"