The Criteria are the reference criteria to conduct the ESG risks assessment and evaluation. They consist of 5 high level criteria covering all the ESG issues according to OECD Guidance and ISO 26000.
The Criteria are linked to international standards for sustainability reporting (e.g. GRI, SASB, GDP) and cover all the non-financial aspects addressed by European Regulations and Directives. This help organization support the ESG management, evaluation and reporting enabling the preparation of the Corporate Sustainability Reporting to be certified in compliance with European Directives.