ESG criteria are the main pillars of socially responsible investment. Depending on the SRI approach adopted by the investment firm, these criteria may be given different weightings. They are defined as follows:
The direct or indirect impact of a company’s business on the environment, such as:
The direct or indirect impact of a company’s business on stakeholders with regard to universal values (human rights, international labour standards, anticorruption, etc.), for example:
These concern how a company is managed, administered and controlled, particularly its relations with its shareholders, management and board of directors, for example: