Principles

The ESG assessment aims to issue a reliable and impartial opinion, through a neutral, objective and universal diagnosis. The rigor and independence of the approach guarantee the equity value and the principle of replicability of the evaluation. This involves organizing, from the quantitative and qualitative data collection phase, to the analysis and interpretation phase, the process consisting in deciding on the state of compliance with the repository ESG 1000, of both: CSR management systems and their effectiveness.

The evaluation is based on an objective approach, in order to ensure perfect fairness of the certification. As part of the ESG 1000 certification, the missions are carried out in accordance with the ISO 17021 standard; standard reserved for Certification Bodies. ISO 17021 sets out the requirements and principles of competence, consistency, impartiality and independence, related to the certification work:

The resources allocated to the assessment are recognized for their skills in the areas of CSR and have specific business expertise, dedicated to these subjects.

The ESG 1000 assessment schemes are established according to objective reasoning and built following a pragmatic approach. They are established within the framework of a scientific approach, guaranteeing objective and replicable results.

The greatest neutrality is brought to the works, all along the evaluation process, within the scope of the mission, under strictly supervised and standardized procedures on an international scale. The resulting assessment and diagnosis are governed by precise specifications

The work is carried out by a certification body (independent third party). During audit missions, the audit coordinators are, for the purpose of neutrality, the only interlocutors of the audited entity. Their role is to coordinate and relay the activities between the two parties (certifier and beneficiary), during the evaluation process. The certification bodies are authorized to issue ESG 1000 certification based on specific selection criteria.

Evaluation scope

THE COVERED CSR THEMES AND THE REFERENCE MODEL

Through the evaluation of the CSR management systems, it is important to get precisely acquainted with the mapping of risks and acknowledge their impacts; and consequently, the related challenges which the company or organization is confronted with and must face. The evaluation to the ESG 1000 standard covers an exhaustive spectrum of CSR issues, grouped into 12 central themes, through a set of ESG criteria, aimed at measuring the compliance of CSR policies and their effectiveness.

The ESG 1000 specifications have been drawn up according the standards in force and on the basis of international reference recommendations in terms of CSR, such as the GRI (Global Reporting Initiative) standards, the European directive CSRD (Corporate Sustainable Reporting Directive ), the Global Compact, the CERES 2030 principles and roadmap, the ILO (International Labor Organization) conventions, the IPCC reports, and the standards AML 30000, ISO 14001, ISO 26000, ISO 37001, ISO 45001, MSI 20000, SA 8000.

The sectoral version of the specifications is built in a logic of controlling CSR impacts and contributing to the 17 Sustainable Development Goals, established by the member states of the United Nations and which are brought together within the 2030 Agenda.

The evaluation of the CSR management system, with a view to its certification to the ESG 1000 standard, is part of a supervised process, covering a precise scope and a set of requirements, listed below :
Entity Profile :
General Disclosures Requirements
    • Identity record
  • Company name
  • Activities, brands, products and services
  • Geographical location of the head office and of the sites of activity (if existing)
  • Legal form and capital
  • Organization size
  • • Value Chain:
  • Organization size
  • Employee Information
  • Terms of supply
  • Significant organizational changes
  • Significant organizational changes
  • External initiatives
  • Membership in related associations
1
Entity Profile :
General Disclosures Requirements
1
Governance of the organization
  • Governance structure
  • Independence of the board of directors
  • Composition and profiles of the members of the board of directors
  • Board of Directors: chairmanship, appointment and selection of members
  • Remuneration of members of the Board of Directors and General Management
  • The role of the governing body in identifying and managing economic, environmental and social impacts
  • Role of the governance body in defining the corporate purpose, values and strategy
  • Management responsibility in relation to economic, environmental and social issues
  • Consultation of stakeholders on economic, environmental and social issues
  • Audit and control
2
Governance of the organization
2
Social responsibility :
control of operational risks
  • Mapping of the main impacts, risks and opportunities
  • Operational risk management strategy with regard to the considered CSR approach
  • Compliance with socio-economic rules
3
Social responsibility :
control of operational risks
3
Drivers of responsible innovation for products and services
  • Identification of the main impacts, risks and opportunities for products and services
  • Strategy and implementation of “responsible innovation” projects for marketed products and services
  • The role of resources and the optimization of the resources used for production and/or, upon the case, the products or services distributed
  • Accessibility of sustainable products and services
  • Business model and “sustainable” policies
  • Consumer health and safety
  • R&D investment dedicated to the product/service innovation process
  • Protection of innovation
4
Drivers of responsible innovation for products and services
4
Environment and Biodiversity - Operational value chain
  • Environmental policy of the company
  • Energy consumption and energy transition
  • Greenhouse gas emissions, climate change mitigation and adaptation to these changes
  • Biodiversity
  • Water & natural resources
  • Raw materials, chemicals
  • Waste
5
Environment and Biodiversity - Operational value chain
5
Social: Human capital
  • Employment and employer/employee relationship
  • Social and economic impact
  • Working conditions
  • Openness to social dialogue
  • Collective Bargaining Agreement
  • Health and security at work
  • Development of human capital
  • Diversity and equal opportunity (consideration of race, disability, gender, etc.)
6
Social: Human capital
6
Human rights
7
Human rights
  • Duty of care
  • Prevention of complicity
  • Rectify human rights abuses
  • Forced or compulsory labor
  • Child labor
  • Human trafficking
  • Discrimination of vulnerable groups (race, gender, ethnicity, age, religion, physical and/or mental disability) and harassment of any type (moral, sexual)
  • Civil and political rights
  • Employee training on human rights policies or procedures
  • Employee commitment to human rights
7
Human rights
7
Ethics
  • Implementation of a code of ethics
  • Anti-competitive practices
  • Fight against corruption
  • Fight against money laundering and the financing of terrorism
  • Compliance with tax regulations
  • Security and responsible management of information
8
Ethics
8
Responsible external
relations
  • Responsible purchasing
  • Fair marketing and information practices
  • Protection of customer data
  • After-sales services
9
Responsible external
relations
9
Patronage, community
and local development
  • Partnerships and committed sponsorship programs
  • Identification of activities generating substantial, real or potential negative impacts on local communities
  • Local community development programs
  • Revitalization of employment in the territory
10
Patronage, community
and local development
10
Awareness raising and involvement of stakeholders
  • Identification, selection and grouping of stakeholders
  • Awareness-raising actions and involvement programs for the various stakeholders
11
Awareness raising and involvement of stakeholders
11
Economic viability and CSR performance
  • Financial quality (Solidity and Performance)
  • Environmental impact of growth (Eco-economic decoupling)
  • Economic outcome and equity
12
Economic viability and CSR performance
12

Certification Cycle

According to the international regulations for management system certifications, the certification process to a given repository must be subject to an assessment aimed at measuring the level of compliance and effectiveness of the implemented CSR management system, compared to the requirements of the standard.
The evaluation within the framework of a certification process, all standards combined, is organized according to a classic model and a single certification scheme, represented below :
MAJOR EVALUATION
CERTIFICATION
Follow-up evaluation
MAJOR EVALUATION
MAJOR EVALUATION
This involves measuring, by an authorized third party, the level of compliance of a company with the requirements of the ESG 1000 standard, on the basis of its specifications.
Certification
CERTIFICATION
When the Major Evaluation reveals compliance, this leads to the issuance of an ESG 1000 certificate of conformity by an accredited body. The certificate issued is valid for 3 years period and the certified company is subject to an annual follow-up audit, in accordance with the international regulations for management system certifications.
FOLLOW-UP EVALUATION
FOLLOW-UP EVALUATION
Over a certification cycle (3 years), there are therefore 2 Follow-up Audits (in n+1 and n+2). The latter aim to ensure the continuous compliance of the beneficiary with the certificate issued and, consequently, the representativeness of the company, with Standard ESG 1000.