(1) Strategy

(2) Management

(3) Production and Products Service

(4) Financial Impact

Scale of chain of command

ESG Certification (ISO. 9001, 2200, 15189, 45001, 14001, EMAS) etc.

Measures on environmental and Social impact reduction (inflow)

Price - earnings ratio (P/E Ratio – P/E)

Range of ESG policies

Workers’ participation, Staff turnover, Maturity of the workforce, Absenteeism rate

Measures on environmental and Social impact reduction (outflow)

Price to Sales Index (P/S)

Public commitment

Position against Legislation, Litigation risks and Corruption,

Measures on environmental impact reduction (waste)

Cash flow index

Commitments must be published

Management of complains

Environmental or social conditions imposed on suppliers and subcontractors

Price to Book Value Index (P/B)

Measures of reduction of environmental and social impact on products

Dividend estimation

Advices and Services

Evaluation of the risk factor (Beta)