The ‘S’ parameters in ESG refers to a company’s interaction with its people: employees, suppliers, clients and communities in a whole.

As well as the social and political environment in which it works. The Sustainability Accounting Standards Board (SASB) and the Global Reporting Initiative (GRI), for example, have developed on existing frameworks addressing social concerns in ESG.

They consider the following Social Parameters:

• Human rights
• Consumer protection
• Equality & Diversity, (Inclusion)
• Working Conditions
• Data security and Digital rights
• Health and Well-being
• Access to Union or works Council
• Community Engagement
• Education