TSV

ESG Evaluation Criteria - TSV

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

code	slug	name	description	keyIndicators	establishedYear	type	status	standards	scoringLevels	ratingScale
E	environmental	Environmental	Criteria for evaluating corporate environmental impact reduction and conservation activities.	["Greenhouse gas emissions","Renewable energy ratio","Waste reduction rate","Water usage","Biodiversity impact"]						
S	social	Social	Criteria for evaluating corporate contributions to employees, customers, and local communities.	["Employee satisfaction","Diversity ratio","Human rights due diligence","Occupational health and safety","Community contribution"]						
G	governance	Governance	Criteria for evaluating corporate management systems and ethical operations.	["Board independence","Audit system","Risk management","Compliance","Transparency of disclosure"]						
GRI	gri-standards	GRI Standards	The most widely adopted sustainability reporting standards globally.		1997	framework				
TCFD	tcfd	TCFD Recommendations	Task Force recommendations for climate-related financial disclosures.		2017	framework	Integrated into ISSB/IFRS S2 (2023)			
ISSB	issb-ifrs	ISSB/IFRS Sustainability Disclosure Standards	Global sustainability disclosure standards for investors.		2021	framework		["IFRS S1","IFRS S2"]		
CDP	cdp	CDP (Carbon Disclosure Project)	International non-profit for environmental disclosure.		2000	assessment			["D-","C","B","A","A-List"]	
MSCI	msci-esg	MSCI ESG Ratings	ESG rating system for investors.			rating				["AAA","AA","A","BBB","BB","B","CCC"]