ESG Metrics
摘要
ESG metrics are performance indicators, mainly of non-financial nature, designed to assess an organization’s commitment to sustainability and responsible business practices. These metrics provide valuable insights. This chapter offers a comprehensive overview of typical ESG metrics in various aspects of practical applications. Furthermore, this chapter explores the landscape of ESG ratings. The ESG ratings allow stakeholders, especially investors, to compare a company’s performance with its peers, in order to make informed investment decisions. Finally, it discusses the impact of ISO standards and certifications in various industry sectors and introduces the approach to a successful certification process.