“ESG criteria” : What is it?

ESG criteria (Environmental, Social and Governance) are analytical criteria used to assess the consideration of sustainable development and long-term issues in corporate strategy. These criteria may for example be:
– CO2 emissions, electricity consumption, waste recycling for pillar E
– the quality of social dialogue, employment of disabled people, training of employees for pillar S
– transparency of executive pay, the fight against corruption, feminisation of boards of directors for pillar G