ESG (Environmental, Social, and Governance)
                        
                            GPTKB entity
                        
                    
                Statements (53)
| Predicate | Object | 
|---|---|
| gptkbp:instanceOf | gptkb:software | 
| gptkbp:adoptedBy | corporations investors regulators | 
| gptkbp:component | social factors environmental factors governance factors | 
| gptkbp:criticizedFor | greenwashing lack of standardization | 
| gptkbp:focusesOn | sustainability corporate responsibility ethical impact | 
| gptkbp:frameworkFor | risk assessment stakeholder engagement responsible investing long-term value creation corporate disclosure | 
| gptkbp:fullName | Environmental, Social, and Governance | 
| gptkbp:includes | data privacy diversity and inclusion supply chain management labor practices executive compensation climate change policies anti-corruption policies board structure | 
| gptkbp:influenced | gptkb:corporate_strategy risk management investment decisions | 
| gptkbp:measures | ESG ratings ESG scores | 
| gptkbp:originatedIn | early 2000s | 
| gptkbp:promotion | gptkb:United_Nations_Principles_for_Responsible_Investment | 
| gptkbp:regulates | gptkb:European_Union gptkb:Securities_and_Exchange_Commission_(SEC) | 
| gptkbp:relatedTo | impact investing corporate social responsibility sustainable investing | 
| gptkbp:reportsTo | annual reports sustainability reports integrated reports | 
| gptkbp:standardizedBy | gptkb:Global_Reporting_Initiative_(GRI) gptkb:International_Sustainability_Standards_Board_(ISSB) gptkb:Sustainability_Accounting_Standards_Board_(SASB) gptkb:Task_Force_on_Climate-related_Financial_Disclosures_(TCFD) | 
| gptkbp:subjectOf | academic research public policy debate | 
| gptkbp:usedIn | corporate governance investment analysis | 
| gptkbp:bfsParent | gptkb:PepsiCo_Positive_(pep+) gptkb:Christine_Chow | 
| gptkbp:bfsLayer | 6 | 
| https://www.w3.org/2000/01/rdf-schema#label | ESG (Environmental, Social, and Governance) |