Rating ESG sources and evaluation method

The sources involved in the evaluation process are:

  • External sources, as public information, market data, reputation, awards, etc.
  • Internal sources, which are documents and information provided by the Organization, social budget, certificates, company processes and policy, interviews, etc.

The evaluation methodis based on two approaches fully linked between them:

  • a¬†quantitative approach, that evaluates the Organization performance sustainability based on publicly available data that comply to the international standard (Economical Budget, Social Budget, UNI EN ISO Certificates,etc.)
  • a qualitative approach, which refers to a set of data and information provided by the Organizations rated through the three ESG areas, the Ethical and Social Principles of the SRG88088:20 Standard (Social Responsibility and Governance) and of the 17 SDGs (Sustainable Development Goals) of the United Nations 2030 Agenda.

Standards GRI (Global Reporting Initiative)

The GRI standards allow you to follow guidelines to create reports of sustainable or social performance.

They consist of a modular and interdependent structure to best create economic, social and environmental reports.

The GRI standards represent the best guidelines for reporting sustainable performance reports (also called Social Report).

101 – Reporting principles

102 – General information

103 – Management mode

201 – Economic performance

202 – Market presence

203 – Indirect economic impacts

204 – Procurement practices

205 – Anti-corruption

206 – Anti-competitive behavior

207 – Tax

301 – Materials

302 – Energy

303 – Water and waste water

304 – Biodiversity

305 – Emissions

306 – Water discharges and waste

307 – Environmental compliance

308 – Environmental assessment of suppliers

401 – Occupation

402 – Relations between workers and management

403 – Occupational health and safety

404 – Training and education

405 – Diversity and equal opportunities

406 – Non discrimination

407 – Freedom of association and collective bargaining

408 – Child labor

409 – Forced or compulsory labor

410 – Security practices

411 – Rights of indigenous peoples

412 – Evaluation of respect for human rights

413 – Local communities

414 – Social assessment of suppliers

415 – Public policy

416 – Customer health and safety

417 – Marketing and labeling

418 – Customer privacy

419 – Socio-economic compliance

Standard Ethical SRG 88088:80

Social Responsability and Governance

Ethical and Social Principles:

  • Responsible administration
  • Legislative compliance
  • Child labor
  • Corporate remuneration and welfare
  • Bargaining and trade union freedom
  • Human and workers rights
  • Equality and lawfulness of processing
  • Staff rights
  • Diversity and equal opportunities
  • Participation and involvement
  • Occupational health and safety
  • Health and safety of end customers
  • Governance and Risk management
  • Quality of products and services
  • Product / service innovation
  • Privacy and customer data protection
  • Responsible sourcing practices
  • Enhancement and development of skills
  • Environment (Generation and management of waste, Energy consumption, Use and management of water, Emissions of greenhouse gases)
  • Socio-environmental impacts of products and services
  • Responsible marketing
  • Economy and economic performance
  • Business ethics and integrity
  • Finance
  • Act lawfully
  • Support and donations
  • Peace and solidarity
  • Business model and reference sectors
  • Mechanisms and handling of complaints
  • Community development and involvement
  • Industrial relations


It is an English acronym that stands for Sustainable Development Goals (which we could translate as Sustainable Development Goals) and it can be said that they are more specific objectives than the more known ESG parameters, they can be seen as an extension of them.
In September 2015, representatives of 190 countries gathered at the United Nations to sign a common commitment to achieve well-defined objectives of development, well-being and environmental protection.
A real list of 17 points has been drawn up to be pursued by and beyond 2030:

1. End all forms of poverty in the world
2. End hunger, achieve food security, improve nutrition and promote sustainable agriculture
3. Ensuring health and well-being for all and for all ages
4. Provide quality, equitable and inclusive education, and learning opportunities for all
5. Achieve gender equality and empower all women and girls
6. Ensure the availability and sustainable management of water and sanitation facilities for all
7. Ensuring access to affordable, reliable, sustainable and modern energy systems for all
8. Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
9. Resistant infrastructures, sustainable industrialization and innovation
10. Reduce inequalities
11. Make cities and human settlements inclusive, safe, long-lasting and sustainable
12. Guarantee sustainable models of production and consumption
13. Promote actions, at all levels, to combat climate change
14. Conserve and sustainably use the oceans, seas and marine resources for sustainable development
15. Protect, restore and promote sustainable use of the terrestrial ecosystem
16. Peace, justice and strong institutions
17. Strengthen the means of implementing the objectives and renew the global partnership for sustainable development

Certification Process

You will receive a certification plan


An on-site audit team will be appointed

Attribution of the Sustainability Rating by the Certification Committee

Issue of the Certificate with Sustainability Rating ESG – SRG 88088: 20