Tag: ESG

  • Financial Materiality

    Financial Materiality

    Financial Materiality Financial materiality is the aspect of double materiality that refers to the impact that ESG issues can have on a company’s financial performance. For example, how climate change, workforce management, or a company’s governance practices can influence its revenues, costs, asset value, and reputation. This is the traditional perspective of materiality in which…

  • ESG (Environmental, Social, Governance)

    ESG (Environmental, Social, Governance)

    ESG (Environmental, Social, Governance) ESG stands for environmental, social and governance. These are called pillars in ESG frameworks and are used to evaluate the sustainability and ethical impact of an investment in a company. They are the main topic areas that companies are expected to report in. Here’s a summarized breakdown of each: