ESG's three pillars - Environmental, Social, and Governance - serve as the foundational framework for evaluating a company's sustainability and impact on the natural environment, people and communities, and management practices

Categories under the three ESG pillars:

The environmental pillar includes categories

  • Climate Change and Carbon Emissions
  • Energy Efficiency and Resource Management
  • Pollution and Waste Management
  • Water Management

Biodiversity and Land Use. These categories aim to evaluate a company's impact on the natural environment and assess its ability to mitigate risks related to environmental issues.

The social pillar includes categories:

  • Labor and Human Rights, Diversity and Inclusion
  • Health and Safety
  • Supply Chain Management and Community Engagement

These categories evaluate a company's impact on people and communities, including employees, customers, suppliers, and the broader society.

The Governance pillar includes categories:

  • Board Structure and Composition
  • Executive Compensation
  • Shareholder Rights
  • Anti-Corruption and Bribery
  • Ethics and Transparency

These categories aim to evaluate a company's management practices and accountability, including the role of the board of directors, executive compensation, and transparency in decision-making.

Owners can customize and add their pillars and categories based on their specific sustainability criteria and goals.