Começa assim o artigo «The ‘S’ in ESG Gains Currency» do relatório a que se referem as imagens abaixo, e donde foram tiradas as que iniciam este post:
«We have seen a rising emphasis on ESG issues in recent years, as customers, investors and other stakeholders look for more transparency on corporate strategies and their impact on society. Companies are making progress in disclosing their environmental impact and governance standards, but social factors have not been given the same attention — until now.
Social factors include how a company manages relationships with its workforce, the communities in which it operates and the geopolitical environment. The COVID-19 pandemic has pushed “S” into the spotlight by highlighting a range of problematic societal issues as millions of people around the world found themselves suddenly out of work with little protection.
There are a lot of nuances with data on social issues, such as gender equality, human rights and labor standards. According to the United Nations Principles for Responsible Investment, “The social element of ESG issues can be the most difficult for investors to assess. Unlike environmental and governance issues, which are more easily defined, have an established track record of market data, and are often accompanied by robust regulation, social issues are less tangible, with less mature data to show how they can impact a company’s performance.” (...)». Continue a ler.
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