(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) |
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| Measures of reduction of environmental and social impact on products | Dividend estimation |
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| Advices and Services | Evaluation of the risk factor (Beta) |