ESG Book
Climate Impact & Sustainability Data (2023)
Reporting Period: 2023
Environmental Metrics
ESG Focus Areas
- Environmental
- Social
- Governance
Climate Goals & Targets
Environmental Challenges
- Missing data in sustainability assessments, particularly across different industries.
- Need to balance industry-specific metrics with the risk of punishing companies for non-disclosure.
Mitigation Strategies
- Separate assessment of performance and disclosure.
- Proportional weighting approach to account for industry and sector materiality.
- Minimal disclosure requirements to receive a score (at least two material categories with at least four metrics each).
Supply Chain Management
Responsible Procurement
- Supplier screening, selection, monitoring, and engagement on environmental and social impacts.
Climate-Related Risks & Opportunities
Physical Risks
- Extreme weather, shifting climate, sea level risk
Reporting Standards
Frameworks Used: SASB