Describe how E, S, and G data and/or RI processes are assured.
In the environmental domain we assess:
Environmental Strategy and Eco-Design, Pollution Prevention and Control, Development of Green Products and Services, Protection of Biodiversity, Management of Water Resources, Minimising the Environmental Impacts linked to Energy Consumption and Related Emissions, Management of Atmospheric Emissions, Management of Water, Management of Local Pollution, Management of the Environmental Impacts linked to Transportation, Management of the Environmental Impacts linked to the Use and Disposal of Products and Services, and Integration of Environmental Factors in the Supply Chain.
In the social/societal domain we asses:
Social Dialogue, Employee Participation, Responsible Management of Restructurings, Career Management and the Promotion of Employability, Quality of Remuneration Systems, Improvement of Health and Safety Conditions, Respect and Management of Working Hours, Respect for Human Rights Standards and Prevention of Violations, Non Discrimination and Diversity, Respect of Freedom of Association and the Right to Collective Bargaining, Elimination of Child and Forced Labour, Promotion of Local Social and Economic Development, Societal Impacts of Products/Services, Contribution to General Interest Causes, Product/Service Safety, Information to Customers, Responsible Customer Relations, Sustainable Relations with Suppliers, and Integration of Social Standards in the Supply Chain.
In the Governance domain, we assess:
Prevention of Corruption, Prevention of Anti-Competitive Practices, Responsible Lobbying, Board of Directors, Audit and Internal Controls, Shareholders and Executive Remuneration.
We adapt the scope of topics to the class of assets (Infrastructure, SMEs, real Estate)
Describe any differences in the process of assuring ESG information as compared to other information.
We systematically link company information and data to precise and specific ESG topics that we question in terms of strategic and operational integration.
Add any other standards and certifications that you think are relevant to assurance.