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Sustainability

Sustainability Criteria

Sustainability criteria

Sustainable Evaluation of Companies: From Environmental Performance to Corporate Governance

The ESG criteria (Environmental, Social, Governance) offer a comprehensive approach to the ethical evaluation of companies. These criteria encompass environmental management, social responsibility, and good corporate governance. They aim to ensure that companies incorporate and implement ecological and social aspects into their decisions. Factors such as emission reduction, workers' rights, and anti-corruption measures play a central role.

ESG – Environment, Social, Governance

The ethical/sustainable valuation process for companies is frequently divided into three areas, namely environment, social and company management (governance). The abbreviation ESG stands for Environment, Social and Governance.

This term was established to express whether and how companies consider and implement ecological and social/societal aspects and the type of governance in their decision-making processes and business practices.

Hence sustainability is not only a purely environmental issue but is also concerned with how a company treats its employees or how it addresses the issue of human rights and the principles of good governance (e.g. compensation for directors). Each of the three aspects includes a number of different criteria. Areas under assessment include environmental performance, the development of air emissions and water consumption, occupational safety and health, non-discrimination, prohibition of child and forced labour, transparent measures to prevent corruption and bribery, as well as whistle-blower policies.

In essence, ESG assessments evaluate these areas by looking back into the past using the current (status quo) perspective.

Sustainability Criteria

An overview of our sustainability criteria can also be found in the FNG sustainability profiles (German language):

ACATIS Fair Value Aktien Global

ACATIS Aktien Deutschland ELM

ACATIS Fair Value Modulor Vermögensverwaltungsfonds

SGD – The 17 sustainable Development Targets of the UN

We are facing serious economic, social and ecological challenges. To address these challenges, the United Nations has defined globally applicable priorities and targets until the year 2030 on the basis of Sustainable Development Goals (SDGs). They represent a unique opportunity for moving the world towards a sustainable future. Governments around the world have already committed to these targets. Now it is time for businesses to implement the relevant measures so that the targets can be met by the year 2030.

The fact that 193 countries were able to agree on targets for a more sustainable world is a great achievement in itself. With 169 sub-targets, the Agenda is very comprehensive and addresses all dimensions of sustainability. Ending global poverty is the top item on this list of 17 targets. This includes the fight against hunger and access to clean water.

Other important targets include: improving infrastructure, enforcing gender equality, peace and security, health care, sustainable consumer behaviour, climate protection and the protection of the world's oceans. In addition, all children worldwide must have access to free basic education.

Industrial countries are explicitly called upon to achieve the sustainable development targets. For example, the “2030 Watch” portal is an instrument that monitors the implementation of the sustainable development targets.