Reference: Environmental, Social and Governance Question Library and Theory References

The ESG question library includes:

5 drivers.
25 questions (5 questions per driver).

Driver	Consideration
Ethics	Questions that evaluate how confident people are that leaders uphold and model ethical standards, and the company’s dealings with all stakeholders are fair and have integrity.
Financial compliance and risk	Questions that assess the extent to which employees have appropriate training in financial compliance and risk procedures, knowledge of how to report issues, and their confidence in how the company will respond to such incidents.
Social responsibility	Questions that evaluate employees’ perceptions of how the company supports and invests in initiatives to positively impact the communities in which it operates.
Sustainability	Questions that evaluate employees’ perceptions of how the company supports and invests in initiatives to promote sustainable work practices.
Workplace safety	Questions that assess the extent to which employees have appropriate workplace safety training, knowledge of how to report issues, and their confidence in how the company will respond to such incidents.

Driver	Category	Question	Consideration
Ethics	Customer treatment	[Company] treats its customers with fairness and respect.	Evaluates the overall perception of how the organization treats its customers.
	Doing what's right	Employees at [Company] are encouraged to act with integrity, even if it conflicts with work goals or targets.	Evaluates to what extent employees feel encouraged to act with integrity, even in situations where achievement of goals could be compromised.
	Ethical approach	I believe that [Company] operates ethically.	Assesses the overall perception of whether the organisation conducts business ethically.
	Role-modeling ethics	Senior leaders role model ethical values and standards.	Evaluates the extent to which senior leaders are seen as role models for upholding ethical values and standards.
	Supplier treatment	[Company] treats its suppliers and/or partners with fairness and respect.	Evaluates the overall perception of how the organisation treats its suppliers.
Financial Compliance & Risk	Managing risk	[Company] has appropriate processes and policies to manage risks and financial compliance.	Evaluates employees’ perceptions of the organisational processes and policies to manage risks and financial compliance.
	Reporting risk	Employees are strongly encouraged to report risk management or financial compliance concerns or incidents.	Evaluates the extent to which employees feel encouraged to report risk and financial compliance issues.
	Risk policies	I am kept informed of the latest internal information on financial compliance and risk management policies.	Assesses the extent to which employees feel they have the necessary information on risk and financial compliance to perform effectively at work.
	Risk response	If I raised a risk concern, I’m confident it would be investigated.	Assesses employee’s confidence in the organisation to appropriately handle issues related to risk and financial compliance.
	Risk training	have received adequate training in managing risk.	Evaluates the extent to which employees feel they have had adequate training related to risk and financial compliance at work.
Social Responsibility	Community impact	[Company] contributes positively to the local community.	Evaluates employees’ perception of the organisation’s impact in communities in which it operates.
	Job creation	The jobs created by [Company] offer opportunities to positively impact people’s futures.	Evaluates whether the jobs created by the organisation are seen as good opportunities to impact people’s future.
	Social causes	[Company] supports and invests in social causes.	Assesses the organisation’s perceived support and investment in social causes.
	Societal impact	I believe that [Company]’s products and services contribute positively to society.	Evaluates the belief that the organisation’s products and services have a positive impact on society.
	Trusted brand	I believe that [Company] has a trusted reputation in our industry.	Evaluates the perceived level of trust and reputation the organisation holds within its industry.
Sustainability	Environmental impact	[Company] takes action to manage its impact on the environment.	Assesses the extent to which the organisation is perceived to take action to manage its impact on the environment.
	Recycling	[Company] encourages recycling at work.	Evaluates employees’ perception of the organisation’s efforts to promote recycling at work.
	Reducing waste	[Company] makes efforts to minimize the unnecessary use of energy, resources and materials at work.	Evaluates whether the organisation is seen to be making efforts to reduce unnecessary waste at work.
	Sustainability training	[Company] provides useful information on how employees can work in a more environmentally sustainable manner.	Assesses the extent to which employees have useful information related to environmental sustainability in the workplace.
	Waste disposal	[Company] safely and appropriately disposes of its waste.	Evaluates whether the organisation is perceived to safely and appropriately dispose of its waste.
Workplace Safety	Addressing safety concerns	If I raised a safety issue, I am confident that it would be properly addressed.	Evaluates employees’ confidence in the organisation’s ability to appropriately handle safety-related issues at work.
	Reporting safety concerns	Employees are strongly encouraged to report safety concerns, no matter how minor.	Evaluates how encouraged employees feel to report safety concerns at work.
	Safety commitment	Local managers are committed to high safety standards.	Evaluates employees’ perceptions of local leaders’ commitment to safety standards.
	Safety equipment	I am provided with adequate resources and equipment to ensure my personal safety while working.	Evaluates the extent to which employees feel they have adequate resources to ensure their personal safety at work.
	Safety training	Employees are properly trained in safety procedures at [Company].	Evaluates employees’ perceptions of being properly trained in safety procedures at work.

The ESG question set consists of 5 driver categories: Ethics, Financial Compliance & Risk, Social Responsibility, Sustainability, and Workplace Safety. This content was developed in alignment with the International Organization for Standardization’s (ISO) 26000 standards which provide guidance on corporate responsibility, first established in 2011.