Our index, Balance, is based on 1,201 criteria aligned with the European Sustainability Reporting Standards (ESRS), covering Environmental, Social, and Governance (ESG) aspects in compliance with the Corporate Sustainability Reporting Directive (CSRD). These criteria are structured into four key categories: Environment, Social, Governance, and General Principles, providing a comprehensive framework for sustainability assessment.

 

The Environmental (E) category includes 560 criteria across five areas: climate change, pollution, water and marine resources, biodiversity, and circular economy practices. Among these, 224 criteria focus on climate change (ESRS E1), while others emphasize biodiversity (ESRS E4) and resource efficiency (ESRS E5).

 

The Social (S) category consists of 431 criteria, addressing employee working conditions, value chain practices, community relationships, and consumer impact. With 206 criteria focusing on employee welfare (ESRS S1), this section highlights the social responsibility of businesses.

 

The Governance (G) section, with 56 criteria (ESRS G1), ensures transparency, ethics, and compliance in corporate operations, while the General Framework adds 154 criteria (ESRS 2) covering overarching principles.