Environmental, Social and Governance Frameworks


Environmental, social and governance (ESG) frameworks give organisations a structured way to measure and report on their ESG performance. They translate responsible practice principles into comparable evidenced data and help organisations manage risk, meet regulatory needs and demonstrate their impact to investors, customers and other stakeholders.

Technique Overview

Environmental, Social and Governance Frameworks

Environmental, Social and Governance Frameworks Definition

Environmental, Social and Governance (ESG) frameworks are structured systems for measuring, managing and reporting an organisation's non-financial performance across three dimensions: its environmental impact and risk management; its relationships with employees, communities and supply chains; and the quality of its leadership, ethics and accountability structures. The term ESG was first coined in a 2004 United Nations report "Who Cares Wins," originally developed as an investment analysis tool and has expanded into a global standard for organisational accountability (UN Global Compact 2004).

Environmental, Social and Governance Frameworks Description *

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Business Evidence

Strengths, weaknesses and examples of Environmental, Social and Governance Frameworks *

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Business Application

Implementation, success factors and measures of Environmental, Social and Governance Frameworks *

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Professional Tools

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Further Reading

Environmental, Social and Governance Frameworks web and print resources *

Environmental, Social and Governance Frameworks references (4 of up to 20) *

  • AstraZeneca (2024) Sustainability Report 2024, Sustainability. Astrazeneca UK.
  • B Lab (2023) B Corp Certification Requirements. www.bcorporation.net/en-us/certification
  • Corporate Finance Institute (CFI) (2024) ESG: Environmental, Social and Governance. corporatefinanceinstitute.com/resources/esg/esg-environmental-social-governance
  • EcoVadis (2024) ESG Reporting: Key Frameworks, Compliance and Best Practices. ecovadis.com/glossary/esg-reporting

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