ESG + impact investing takes into consideration how sustainability factors affect financial performance—and requires a commitment to reduce harm or seek positive, measurable benefit where possible.
Include profit/cost drivers related to energy, water, waste, physical assets, and location
Include profit/cost drivers related to supervision and control, regulatory and legal standing, and Board oversight
Include profit/cost drivers related to customers, employees, vendors, and other stakeholders
Include all of the positive and negative outcomes that occur to people and planet as a result of business activity