Guide to ESG

Environmental, social and governance (ESG) criteria are a set of standards for a company’s operations that socially conscious investors use to screen potential investments. Environmental criteria consider how a company performs as a steward of nature. Social criteria examine how it manages relationships with employees, suppliers, customers, and the communities where it operates. Governance deals with a company’s leadership, executive pay, audits, internal controls, and shareholder rights.

ESG Goal

To better the future social and financial performance of companies in light of these three central factors

Benefits of Committing to ESG:

The corporate sector can contribute to Pakistan’s commitment to the sustainable development goals (SDG) that consist of 17 goals to be achieved by 2030. Through alignment with the SDG and commitment to ESG reporting, companies can:

  • Access new capital
  • Strengthen their financial performance
  • Develop new opportunities
  • Improve their reputation
  • Mitigate risks

Benefits of Committing to ESG:

Environmental (E)
  • GHG Emissions
  • Emissions Intensity
  • Energy Usage
  • Energy Intensity
  • Energy Mix
  • Water Usage
  • Environmental Operations
  • Climate Oversight / Board
  • Climate Oversight / Management
  • Climate Risk Mitigation

Social (S)
  • CEO Pay Ratio
  • Gender Pay Ratio
  • Employee Turnover
  • Gender Diversity
  • Temporary Worker Ratio
  • Non-Discrimination
  • Injury Rate
  • Global Health & Safety
  • Child & Forced Labor
  • Human Rights

Corporate Governance (G)
  • Board Diversity
  • Board Independence
  • Incentivized Pay
  • Collective Bargaining
  • Supplier Code of Conduct
  • Ethics & Anti-Corruption
  • Data Privacy
  • ESG Reporting
  • Disclosure Practices
  • External Assurance