Environmental (E)
Focuses on a company ’ s ecological footprint, including:Climate action (carbon emissions, renewable energy use)Resource efficiency (water/waste management, circular economy)Biodiversity pollution control (sustainable sourcing, reduced plastics)
Social (S)
Measures impact on people and communities, covering:Labor practices (fair wages, diversity inclusion)Customer welfare (data privacy, product safety)Community engagement (philanthropy, human rights policies)
Governance (G)
Evaluates corporate ethics and leadership, such as:Board diversity transparencyAnti-corruption measuresShareholder rights executive accountability