This criterion focuses on how organisations define, implement, monitor and continuously improve an integrated governance and management system that embeds ESG considerations across all processes.

Its purpose is to assess how effectively the organisation manages its processes by balancing economic performance with the fulfilment of stakeholder expectations over the short, medium and long term.

This criterion focuses on human rights, working conditions and local communities, taking into account the relevance of social issues within both the internal and external context of the organisation.

Its purpose is to assess exposure to current and potential social risks arising from the organisation's activities and across its value chain. Such risks may have adverse impacts on people and result in financial and non-financial losses for both the organisation and its stakeholders.

This criterion focuses on the health and safety of workers, taking into account the materiality of occupational health and safety issues within the organisation's specific context.

Its purpose is to assess how the organisation identifies, assesses and defines mitigation and remediation plans for events that may occur in its activities and across its value chain, potentially affecting people's health, in particular that of workers.

This criterion is structured around four areas—pollution, circular economy, climate change and the natural environment—taking into account their relevance to the organisation.

Its purpose is to assess the extent to which environmental events arising from the organisation's activities and across its value chain are identified and assessed, and for which mitigation and remediation plans are defined. Such events may result in environmental impacts and lead to financial and non-financial losses for the organisation and its stakeholders.

This criterion focuses on fair operating practices (such as anti-corruption and respect for property rights) and on customer-related issues (including fair commercial practices and data protection), taking into account their relevance for the organisation and its stakeholders.

Its purpose is to assess the extent to which ethical risks arising from the organisation's activities and across its value chain are identified, assessed and mitigated, as such risks may result in financial and reputational losses for the organisation and its stakeholders.