Justice Adda designed an ESG Glossary for IiAS, an advisory firm dedicated to providing participants in the Indian market with independent opinion and research on corporate governance issues.
The Glossary seeks to integrate and explain Environmental, Social and Governance factors that matter in regard to investment decision making.
"The ‘E’ in ESG measures resource use, pollution, climate change, energy use, waste management and other dimensions that impact the environment. The ‘S’ captures those that have a social impact, including employee related themes like gender diversity, their health and safety, anti-bribery policies. And ‘G’ refers to the roles and responsibilities of the board, rights of shareholders, transparency,
and disclosures by companies."
You can download the report here.