SGS ESG Whitepaper

ESG Drivers & Challenges

Green Finance Provider​, PE & Investor Groups • Increasing focus on non-financial risks and ESG disclosure • Absence of standardized regulations and guidelines • Uncertainty about regulation frameworks • Inconsistent data and metrics

ESG / Ratings Agencies • Credibility of data sources and accuracy of data on which ratings are made • Quality of methodology • Challenges to focus on relevant/ material issues • Inconsistent and incomparable assessments and ratings

To optimize investments and assets with positive ESG impacts

To improve the value and quality of their ratings / data

RISKS COMPLIANCE REPUTATIONAL FINANCIAL

To meet reporting requirements, especially public listing requirements, while meeting reputational expectations

Corporations • Increased scrutiny of company performance and disclosures • Information gap on ESG issues • No standardization of approach to ESG management and disclosure • Difficulties in aligning corporate activities with the SDGs

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