The document explores essential terms related to Environmental, Social, and Governance (ESG) and Corporate Social Responsibility (CSR) to aid informed decision-making in sustainability practices. It highlights key definitions, differences between ESG and CSR, the importance of integrating these concepts into business strategies, and current trends in sustainability reporting. The document also addresses regulatory requirements and emphasizes the significance of data quality and materiality assessments in sustainability reporting.

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Key ESG Terms to Know:
Different ESG and CSR
Unraveling the significance of essential ESG and CSR terms for informed decision-making

2. Introduction to ESG and CSR
Key ESG Terms: Definitions and
Examples
Key CSR Terms: Definitions and
Examples
Current Trends in Sustainability
Reporting Standards
Comparing ESG and CSR: Key
Differences
Importance of ESG and CSR in
Business Strategy
Q&A Session
Conclusion and Key Takeaways
01
02
03
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Agenda
Exploring Key ESG and CSR Terms in Sustainability

3. ESG Framework
Assesses sustainability and ethical practices in
business. Companies use this to align with global
standards.
Corporate Social Responsibility
A self-regulating model ensuring companies are
socially accountable for their impact.
Scope of ESG
Broader in scope, focusing on environmental, social,
and governance factors.
Scope of CSR
Narrower focus primarily on social and ethical
responsibilities.
Business Strategy Integration
Both ESG and CSR are essential for modern business
strategies and stakeholder engagement.
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04 05
Introduction to ESG and CSR
Understanding the Foundations of Sustainable Business Practices
ESG and CSR Overview

4. ESG
Sustainability
Stakeholder
Social Responsibility
Factors encompassing Environmental, Social, and Governance aspects crucial for assessing investments'
Balancing current needs while safeguarding resources for future generations, a core principle for long-term
Involving individuals affected by decisions or able to influence outcomes, enhancing transparency and
Company obligation to operate ethically, benefiting society beyond profit-making, fostering goodwill and
Key ESG Terms: Definitions and Examples
Understanding Essential ESG Concepts for Sustainable Investing and Corporate Practices
ESG Definitions & Examples

5. Corporate Social Responsibility
(CSR)
A self-regulating model ensuring accountability to
stakeholders and the public.
Philanthropy
Involves charitable donations and activities that
support social causes.
Ethical Labor Practices
Focus on fair treatment, including fair pay and safe
working conditions.
Community Engagement
Efforts by companies to enhance the well-being of
local communities.
Key CSR Terms:
Definitions and
Examples
Understanding Essential Concepts in CSR and
ESG
CSR and ESG Terms

6. 01
02
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04
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06
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International Standards
IFRS Foundation's comprehensive sustainability
reporting standards set a universal benchmark for
reporting consistency.
Data Quality and Management
Focusing on robust data collection and tech-driven
processes enhances accuracy and reliability of
sustainability reports.
Materiality Assessments
Identifying and prioritizing relevant sustainability
information ensures reports address key impacts and
concerns.
Regulatory Landscape
EU's CSRD and U.S. SEC mandates drive climate risk
reporting requirements, shaping global standards.

7. 01
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03
04
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Regulatory Landscape
EU's CSRD and U.S. SEC mandates drive climate risk
reporting requirements, shaping global standards.
Data Quality and Management
Focusing on robust data collection and tech-driven
processes enhances accuracy and reliability of
sustainability reports.
Materiality Assessments
Identifying and prioritizing relevant sustainability
information ensures reports address key impacts and
concerns.
International Standards
IFRS Foundation's comprehensive sustainability
reporting standards set a universal benchmark for
reporting consistency.

8. 01
02
03
04
05
06
07
08
Regulatory Landscape
EU's CSRD and U.S. SEC mandates drive climate risk
reporting requirements, shaping global standards.
Data Quality and Management
Focusing on robust data collection and tech-driven
processes enhances accuracy and reliability of
sustainability reports.
Materiality Assessments
Identifying and prioritizing relevant sustainability
information ensures reports address key impacts and
concerns.
International Standards
IFRS Foundation's comprehensive sustainability
reporting standards set a universal benchmark for
reporting consistency.

9. 01
02
03
04
05
06
07
08
Regulatory Landscape
EU's CSRD and U.S. SEC mandates drive climate risk
reporting requirements, shaping global standards.
International Standards
IFRS Foundation's comprehensive sustainability
reporting standards set a universal benchmark for
reporting consistency.
Materiality Assessments
Identifying and prioritizing relevant sustainability
information ensures reports address key impacts and
concerns.
Data Quality and Management
Focusing on robust data collection and tech-driven
processes enhances accuracy and reliability of
sustainability reports.

10. 01
02
03
04
05
06
07
08
Regulatory Landscape
EU's CSRD and U.S. SEC mandates drive climate risk
reporting requirements, shaping global standards.
International Standards
IFRS Foundation's comprehensive sustainability
reporting standards set a universal benchmark for
reporting consistency.
Data Quality and Management
Focusing on robust data collection and tech-driven
processes enhances accuracy and reliability of
sustainability reports.
Materiality Assessments
Identifying and prioritizing relevant sustainability
information ensures reports address key impacts and
concerns.

11. ESG primarily assesses sustainability and ethical
impact for investment decisions
ESG emphasizes measurable outcomes and long-term
performance
CSR involves broader societal contributions
beyond financial aspects
CSR commonly includes voluntary initiatives for social
ESG vs. CSR: Key Differences
Understanding the Contrasts between ESG and CSR
ESG vs. CSR Comparison

12. Enhances Investor Confidence
Identifies Risks and Opportunities
Improves Financial Performance
Enhances Brand Reputation
Transparency and accountability in ESG practices increase investor trust and attract socially responsible investors.
ESG considerations help in recognizing risks like climate change impact and opportunities such as innovation in
sustainable technologies.
Sustainable practices lead to cost savings, efficiency gains, and stronger financial performance over the long term.
Strong ESG performance builds a positive brand image, fosters customer loyalty, and strengthens stakeholder
relationships.
Importance of ESG in Business Strategy
Maximizing Business Value Through ESG Practices
ESG Business Impact

13. Builds Strong Community
Relations
Enhances brand reputation and
fosters positive relationships with
local stakeholders.
Enhances Employee Morale
and Attracts Talent
Boosts employee satisfaction,
retention, and attracts top-tier
professionals seeking socially
responsible employers.
Demonstrates Commitment
to Ethical Practices
Showcases dedication to integrity,
honesty, and sustainable business
practices, earning trust from
customers and investors.
Mitigates Risks Effectively
Proactive engagement with social
and environmental issues minimizes
potential crises and safeguards long-
term sustainability.
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Importance of CSR in Business Strategy
Maximizing Business Impact Through CSR Practices
CSR Impact & Strategy

14. Importance
Level
Trend Areas
Regulatory
Requirements
Data Quality
Focus
Integration in
Strategy
Technology
Usage
Stakeholder
Engagement
85
75
80
70
90
Source: Companies Market Cap
Current Trends in
Sustainability
Reporting
Exploring key trends shaping
sustainability reporting practices
Sustainability Trends

15. Understanding Differences
ESG focuses on sustainable investing and risk
management, while CSR emphasizes ethical business
practices and philanthropy.
Contribution to Sustainability
ESG criteria guide investment decisions for long-
term sustainability, whereas CSR activities support
social and environmental initiatives.
Importance of Compliance
Adhering to sustainability reporting standards
ensures transparency and alignment with legal
requirements, enhancing brand reputation.
Conclusion and Key
Takeaways
Differentiating ESG and CSR is Essential for
Business Success
ESG vs CSR Distinctions