| E&S Risk | EBRD Environmental & Social Risk Categorisation List | Environment: Any temporary or permanent changes to the landscape, atmosphere, soil, water, plants or animals caused by human activities. | |
| | Social: Labour standards and terms of employment, public health, safety, security, gender equality, impacts on indigenous peoples and cultural heritage. Health and safety ,disproportionate impacts on vulnerable groups/gender, involuntary resettlement and affordability of basic services. | Environmental risk level + social risk level + overall E&S risk level |
| Material Issues | SASB Materiality Finder | Environment: GHG emissions, air quality, energy management, water & waste management, waste & hazardous material management and ecological impacts | |
| | Social capital: Human rights & community relations, customer privacy, data security, access & affordability, product quality and safety, customer welfare, selling practices & product labelling | |
| | Human capital: Labor practices, employee health & safety, employee engagement, diversity & inclusion | |
| | Business model & innovation: Product design & lifecycle management, business model resilience, supply chain management, material sourcing & efficiency and physical impacts of climate change. | |
| | Leadership & governance: Business ethics, competitive behavior, management of legal & regulatory environment, critical incident risk management and systemic risk management. | Material environmental issues + Social issues |
