Уводна секција (тематски формат)

  • Introduction

    An image representing ESG

    Environmental, Social and Governance - ESG has become a new buzzword, predominantly used in connection to the business world. 

    E - stands for environmental, S – stands for social and G - stands for governance. 

    Companies are now asked to report on their environmental impact, their impact on society as well as disclose how they are governed. This so-called non-financial reporting has become equal to annual financial reporting. Investors, governments, as well as the public wants to hold the companies accountable for their activities and therefore ESG reporting is an essential tool to achieve this. 

    ESG is thus a great opportunity for Social Enterprises to show and disseminate their positive social and/or environmental impact and to build up new connections with large companies, which would like to improve their ESG score and make a more positive impact via collaborations with social enterprises.

  • Impact assessments and KPIs for ESG

    This unit highlights the importance of sustainability reporting frameworks, such as GRI, SDGs, and SASB, in assessing environmental, social, and governance (ESG) performance. These frameworks help organisations measure their impacts and establish meaningful KPIs.

    It explores environmental KPIs like emissions, water consumption or waste generated, showing how they align with global sustainability goals. Social KPIs covering areas such as employee well-being, diversity, and human rights are discussed, along with the Social Return on Investment (SROI) framework for valuing social outcomes.

    The lecture also examines governance KPIs, including board diversity and ethical practices, demonstrating how strong governance fosters trust and accountability.