environmental, social, and corporate governance (ESG)

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:software
gptkbp:abbreviation	gptkb:ESG
gptkbp:appliesTo	public companies private companies institutional investors asset managers
gptkbp:criticizedFor	greenwashing lack of standardization
gptkbp:focusesOn	corporate governance social factors environmental factors
gptkbp:goal	sustainable development risk management accountability transparency stakeholder engagement long-term value creation responsible business practices climate risk mitigation
gptkbp:includes	climate change diversity and inclusion supply chain management business ethics labor practices executive compensation board structure
gptkbp:measures	ESG ratings ESG scores
gptkbp:originatedIn	2000s
gptkbp:promotion	gptkb:United_Nations_Principles_for_Responsible_Investment
gptkbp:regulates	gptkb:European_Union gptkb:Securities_and_Exchange_Commission_(SEC)
gptkbp:relatedTo	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) impact investing stakeholder capitalism corporate social responsibility sustainable investing triple bottom line sustainability reporting Corporate Sustainability Reporting Directive (CSRD)
gptkbp:usedBy	investors companies
gptkbp:usedIn	investment analysis
gptkbp:bfsParent	gptkb:Corporate_Sustainability_Index_(ISE)
gptkbp:bfsLayer	8
https://www.w3.org/2000/01/rdf-schema#label	environmental, social, and corporate governance (ESG)