The criterion is focused on the way in which organizations define, implement, monitor and improve the governance and integrated management system that considers all ESG aspects in every process.
The intent is to evaluate the way in which the organization manages the processes by balancing economic results with those related to the satisfaction of stakeholders' expectations in the short, medium and long term.

The criterion is focused on aspects related to human rights, working conditions and local communities taking into account the level of importance of the topic in the internal and external context.

The intent is to estimate the level of exposure to current and potential risks related to social aspects in its own activity and along the value chain. These events can cause impacts on people and generate financial and non-financial losses for the organization and stakeholders.

The health and safety on which this criterion is focused is that of workers, taking into account the materiality of the topic in the context of the organization.

The purpose is to evaluate the way in which the organization "identifies, assesses, mitigates and defines remediation plans" for every type of event that may occur in its own activities and along the value chain causing impacts on the health of people and, in particular, of workers.

This criterion is divided into 4 areas: pollution, circular economy, climate change and natural environment, taking into account the relevance of the topic for the organization.

The intent is to evaluate to what extent events are "identified, assessed, mitigated and remediation plans defined" for events that may occur in its own activities and along the value chain causing impacts on the environment with consequent financial and non-financial losses to the organization and its stakeholders.

The criterion is focused on the topics of fair operating practices [anti-corruption, violation of property rights, etc.] and customer relations [fair business practices, data protection, etc.] taking into account the level of importance of the topic for the organization and its stakeholders.

The intent is to evaluate to what extent risks of events related to ethics that may occur in its own activities and along the value chain are identified, assessed and mitigated, causing financial and reputational losses to the organization and its stakeholders.