Mapping of ESG Scores to Non-Financial Capitals

Scores on ESG issues are proxies for scores on aligned non-financial capitals. This table shows how ESG scores are mapped to the three non-financial capitals. Governance scores are always factored in, to reinforce that improving governance improves everything.

Core ESG Issues	ESG Scores	Natural Capital	Human Capital	Social Capital
Governance
Energy
Water
Procurement
GHG Emissions
Non-GHG Emissions
Waste
Encroachment
Employee Wages
Employee health
Employee terms
Employee discrimination
Ethical Practices
Progress Scores
Average Performance
+ Positive impacts bonus
Overall Score

Meaning of % Progress Scores
<100%: How far the organization is on its journey toward not devaluing the capital.
100%: The organization is breaking even on the capital – it's not devaluing it, but is not adding value to it, either.
>100%: The organization is adding value to the capital, directly or indirectly.

Graphical Representations

The bar charts above illustrate the kind of graphical representations that make presentations / reports more effective and facilitate prioritizing sustainability issues for improvement. The bar charts are generated in real time, based on the scores in the above table.
Users are encouraged to transcribe the scores into their own separate Excel worksheet, or into a different preferred graphics software package, to generate other kinds of charts (e.g. column, radar, or pie charts), dashboards, and / or line charts that show trends in their organization's performance on high-focus issues compared to previous years, if that information is available.