ESG Scores are mapped to natural, human and social capitals to generate scores on those non-financial capitals.
Scores on ESG issues are proxies for scores on aligned non-financial capitals. This table shows how ESG scores are mapped to the three non-financial capitals. Governance scores are always factored in, to reinforce that improving governance improves everything.
Core ESG Issues | ESG Scores | Natural Capital | Human Capital | Social Capital |
---|---|---|---|---|
Governance | ||||
Energy | ||||
Water | ||||
Supplies | ||||
GHG Emissions | ||||
Non-GHG Emissions | ||||
Waste | ||||
Encroachment | ||||
Employee Wages | ||||
Employee health | ||||
Employement terms | ||||
Employee diversity & inclusion | ||||
Community | ||||
Progress Scores | ||||
Average Performance | ||||
+ Positive impacts bonus | ||||
Overall Score |
Meaning of % Progress Scores
<100%: How far the organization is on its journey toward not devaluing the capital.
100%: The organization is breaking even on the capital – it's not devaluing it, but is not adding value
to it, either.
>100%: The organization is adding value to the capital, directly or indirectly.
The bar charts above illustrate the kind of graphical representations that make presentations / reports more
effective and facilitate prioritizing sustainability issues for improvement. The bar charts are generated in
real time, based on the scores in the above table.
Users are encouraged to transcribe the scores into their own separate Excel worksheet, or into a different
preferred graphics software package, to generate other kinds of charts (e.g. column, radar, or pie charts),
dashboards, and / or line charts that show trends in their organization's performance on high-focus issues
compared to previous years, if that information is available.