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1. Environmental

Environmental factors refer to an organization’s environmental impact(s) and risk management practices. These include direct and indirect greenhouse gas emissions, management’s stewardship over natural resources, and the firm’s overall resiliency against physical climate risks (like climate change, flooding, and fires).

2. Social

The social pillar refers to an organization’s relationships with stakeholders. Examples of factors that a firm may be measured against include human capital management (HCM)metrics (like fair wages and employee engagement) but also an organization’s impact on the communities in which it operates. A hallmark of ESG is how social impact expectations have extended outside the walls of the company and to supply chain partners, particularly those in developing economies where environmental and lab...

3. Governance

Corporate governancerefers to how an organization is led and managed. ESG analysts will seek to understand better how leadership’s incentives are aligned with stakeholder expectations, how shareholder rights are viewed and honored, and what types of internal controls exist to promote transparency and accountability on the part of leadership.

The ESG lens helps assess how an organization manages the risks and opportunities created by changing conditions, such as shifts in environmental, economic, and social systems. Some of these conditions were identified in earlier versions of sustainability-focused strategic and/or regulatory frameworks, including:

ESG really went mainstream when the framework became an integral part of many institutional investors’ playbooks. There are a growing number of ESG rating agencies that assign ESG scores, as well as new and evolving reporting frameworks, all of which are improving the transparency and consistency of the ESG information that firms are reporting publ...

If someone is an ESG specialist, it can mean a number of things. But in general, this is someone with very strong analytical skills and a comprehensive understanding of how ESG factors relate to risks and opportunities. ESG specialists may work in the analyst community, perhaps with institutional investors or investment banks. Alternatively, they m...