Environmental criteria include a company’s use of energy sources, its waste management program and how it handles potential problems of pollution and its attitude and actions around climate change issues.
There are many separate social aspects of ESG, but all of them are essentially about social relationships. One of the key relationships for a company is its relationship with its employees.
Governance is about how a company’s executive management, and the board of directors attend to the interests of all the company’s stakeholders and what the company gives back to the community.