This aspect focuses on how companies manage their environmental impact. It includes issues such as carbon emissions, waste management, resource use, and the impact on biodiversity. Key standards include the Global Reporting Initiative (GRI) and the Carbon Disclosure Project (CDP).

This dimension addresses a company’s relationships with employees, suppliers, customers, and the communities in which it operates. It encompasses labor practices, human rights, health and safety, and community engagement. Standards here include the Social Accountability International’s SA8000 and the UN Global Compact.

Governance standards look at how a company is run, including transparency, ethical practices, and board diversity. It covers aspects like executive pay, shareholder rights, and anti-corruption measures. Key frameworks include the OECD Guidelines for Multinational Enterprises and the Corporate Governance Principles by the International Corporate Governance Network (ICGN).