Translating Environmental, Social and Governance Factors into Sustainable Business Value

This document outlines the findings and key insights of a series of global workshops between business, investors and stakeholders about the environmental, social and governance (ESG) and sustainability aspects of company performance evaluation. These workshops build on the learnings of the WBCSD, UNEP FI and key stakeholders from their work on ESG and sustainability reporting and disclosure, and responsible investment through the years.

The document confirms the assumptions that several communication gaps are at the heart of the issue on valuing corporate environmental, governmental and social factors and sustainability. It provides important insights for company managers and investors on how their business and investment philosophy and practices going forward can better address the why, what and how of communicating these factors and sustainability to capital markets