Environmental, 社会, and 治理 Programs and Reporting


Public companies have seen the need to implement Environmental, 社会 and 治理 (ESG) programs to enhance stakeholder value through the company’s commitment to the future. Investors have been factoring into investment decisions the presence of an ESG program that focuses on sustainability. To help companies attract 投资者, Nasdaq launched an ESG Advisory Program in 2019. The program lays out ESG metrics that provide 投资者 a clear understanding of the company’s sustainability objectives.

In 2020 Nasdaq rolled out an ESG platform for public companies that allows a portal to input ESG factors and the service generates meaningful ESG metrics and accommodate the different sustainability frameworks that rating agencies and stakeholders expect.

Why should I care about ESG programs and ESG reporting now?

It is important to act now as within the next 10 years it is highly likely that all companies will be required to have a form of an ESG program. ESG programs may be scaled to the size of the organization. The pressure to implement an ESG program is coming from regulators, 投资者, 评级机构和公众. 即使没有严格的要求, the benefits of going through an ESG assessment is worth the effort. Implementing aspects of an ESG program will help improve the viability of any organization.


of executives agree that reporting on a set of universal ESG disclosures is important and would be useful for financial markets and the economy, according to a survey by the World Economic Forum. 公司认为社会的重要性, 气候, and other non-financial factors as crucial for long-term viability and success.


  • 设置的目的

  • 治理主体成分

  • 影响利益相关者的重大问题

  • 反腐败

  • Protected ethics advise and reporting mechanisms

  • Integrating risk and opportunity into business process

  • 温室气体的排放

  • Task force on 气候 control disclosures implementation

  • 土地利用与生态敏感性

  • Water consumption and withdrawal in water-stressed areas

  • 多样性和包容性

  • 薪酬平等

  • 工资水平

  • 童工、强迫劳动或强制劳动的风险

  • 健康和安全

  • 提供培训(数量和价格)

  • 绝对就业人数和就业率

  • 经济贡献

  • 金融投资的贡献

  • 总R&D费用

  • 总税收支付

Source: Measuring Stakeholder Capitalism Report — September 2020 — World Economic Forum


The following 30 ESG metrics can provide clarity and direction for internal audit departments getting involved with their organization’s ESG reporting.



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