NAVEX：2022年ESG定义指南报告（英文版）

Environmental, Social and Governance (ESG) factors are aspects of business operations that impact the natural environment – think carbon footprint and climate change. These factors are gaining attention from investors, customers and increasingly,

employees. ESG performance, particularly lapses, are frequently in the news as public expectations for sustainability and ethical business practices continue to grow. Measurable Environmental factors include, but are not limited to:

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