Understanding Our Scoring System
ESG (Environmental, Social, and Governance) helps measure how a company cares for the environment, people, and ethical business practices.
BGK Foundation provides an easy-to-understand, reliable ESG scoring method to guide companies on their sustainability journey.
How ESG Disclosure Scores Are Calculated
At BGK Foundation, we evaluate the level of ESG transparency by analyzing a company’s Sustainability Report. Our process is based on ESG factors that we consider relevant and impactful according to our framework.
Here’s how Our assessment works:
Sustainability Report Review
A detailed study of the company’s official sustainability reporting documents.
ESG Factors & GRI Alignment Analysis
Interpreting the report using 33 ESG factors, while aligning with key indicators from the Global Reporting Initiative (GRI) standards.
Disclosure Score Calculation
Quantifying the level of transparency in how ESG topics are reported, producing an overall ESG disclosure score.
GHG Emissions- GHG Intensity
- Energy Usage
- Energy Intensity
- Energy Mix
- Water Usage
- Environmental Operations
- Climate Oversight / Management
- Climate Oversight/Board
- Climate Risk Mitigation
- Forestry Corporate Social Responsibility (CSR)
GRI Main Topics : 20
GRI Indicators : 76
GRI Sub Indicators : 33
- CEO Pay Ratio
- Gender Pay Ratio
- Employee Turnover
- Temporary Worker Ratio
- Non-Discrimination
- Injury Rate
- Global Health and Safety
- Child and Forced Labor
- Human Rights
- Social Corporate Social Responsibility (CSR)
GRI Main Topics : 22
GRI Indicators : 51
GRI Sub Indicators : 39
- Board Diversity
- Board Independence
- Incentivized pay
- Collective Bargaining
- Supplier Code of Conduct
- Ethics & Anti-Corruption Compliance
- Data Privacy
- ESG Reporting
- Disclosure Practices
- External Assurance
- Tax Transparency
GRI Main Topics : 36
GRI Indicators : 66
GRI Sub Indicators : 33
Our ESG Factors
BGK Foundation has identified 33 core ESG factors based on regulatory studies, international agreements, and globally recognized reporting frameworks.
These factors draw from leading ESG models such as The Nasdaq Helsinki, TCFD (Task Force on Climate-related Financial Disclosures), and CDP (Carbon Disclosure Project).
Each factor plays a crucial role in evaluating a company’s sustainability practices and maintaining responsible, long-term business operations.
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