We advise on the implementation of ESG policies, support reporting, compliance and up- & downstream due diligence with a special focus on China and Southeast Asia.
represents a framework for evaluating a company's performance in three key areas: environmental sustainability, social responsibility, and corporate governance practices. ESG criteria are used by investors, businesses, and organizations to assess and promote ethical and sustainable business practices.
The "Environmental" aspect focuses on a company's impact on the natural world. It assesses how a company manages and mitigates its environmental risks, and how it contributes to environmental sustainability. Key environmental factors include carbon footprint, energy efficiency, waste management, resource conservation, pollution control, and adherence to environmental regulations.
The "Social" aspect of ESG looks at how a company interacts with and affects its employees, communities, and society at large. It encompasses topics like labor practices, employee diversity and inclusion, human rights, community engagement, and product safety - within the own company, upstream and downstream. Companies with social ESG practices are committed to treating their employees and stakeholders ethically and responsibly.
Governance relates to the company's management structure, internal controls, and overall business ethics. It covers aspects like corporate governance, executive compensation, board diversity, and transparency in financial reporting. Effective governance helps ensure that a company is well-managed, transparent, and accountable to its shareholders and stakeholders.