A company's sustainability journey begins with understanding how it performs across Environmental, Social, and Governance (ESG) factors.
BGK Foundation makes this process more accessible through a clear and reliable scoring method that helps companies better understand their position and identify the path ahead.
How ESG Disclosure Scores Are Calculated
BGK Foundation evaluates ESG transparency by reviewing the information disclosed in a company’s Sustainability Report. Our assessment is based on a set of ESG factors within our framework, selected for their relevance and potential impact.
How does our assessment work?
Sustainability Report Review
We begin by reviewing the company’s official Sustainability Report to understand how its sustainability commitments, priorities, and disclosures are presented.
ESG Factors & GRI Alignment Analysis
We analyze the report using 33 ESG factors developed by the BGK Foundation, cross-referencing with key GRI indicators to assess the strength and relevance of the disclosures.
Disclosure Score Calculation
Based on the review, an overall ESG disclosure score is calculated to show how clearly and consistently the company communicates its ESG disclosures.
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)
Mapped to SDGs
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)
Mapped to SDGs
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
Mapped to SDGs
GRI Main Topics : 36
GRI Indicators : 66
GRI Sub Indicators : 33
Our ESG Factors
BGK Foundation has developed 33 core ESG factors based on a thoughtful review of regulatory studies, international agreements, and globally recognised reporting frameworks.
Informed by leading ESG models such as Nasdaq Helsinki, TCFD, and CDP, these factors play an important role in assessing a company’s sustainability performance and long-term accountability.
Sustainable Development Goals
Our methodology assesses corporate ESG disclosures across 33 ESG factors, aligning corporate disclosure practices with the broader sustainability agenda.
Each factor can be mapped to relevant SDGs, creating alignment between ESG disclosures and global sustainability priorities while identifying disclosure gaps, areas for improvement, and ESG-related risks.
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