How a company evaluates its operational impact and stewardship on physical natural resources and wild animal life. These factors include a company’s impact on climate change, including greenhouse gas emissions, biodiversity loss, deforestation, changing land use, air, water, natural resource depletion, waste management; along with impacts on animal habitat, and ocean acidification.

How a company evaluates risks associated with human capital through business relationships and agile practices. Factors include a company’s policies and approaches on human rights, labour standards, employment equity, diversity, child, slave and bonded labour, workplace health and safety, freedom of association and freedom of expression, human capital management, employee relations, community impact, health and access to medicine, consumer protections, and other considerations.

How a company evaluates operational risks associated with corporate behaviours. These factors include effective disclosures that are relevant, complete, transparent, accurate, and consistent that provide details about a company’s board structure, director nomination processes, composition, size, executive pay, shareholder voting rights, diversity skills, independence, stakeholder rights, business ethics, anti-bribery policies, corruption involvement, tax avoidance activity, internal controls, cyber-security, and conflict of interest policies. This area includes a company’s position on sustainability plans and integration of those plans into employee performance assessments and compensation.