T/ACEF 168-2024 Corporate Environmental and Social Governance (ESG) Evaluation Guidelines
T/ACEF 168-2024
Basic Information
Scope
Scope: This document proposes the principles, content, methods, and processes for evaluating the ESG performance of enterprises. This document is applicable to all types of evaluation organizations conducting ESG evaluations of enterprises. Main technical content: 4. Evaluation principles 4.1 Systematic principle 4.2 Applicability principle 4.3 Balance principle 4.4 Comparability principle 5. Evaluation content 5.1 Evaluation indicators 5.2 Disqualifying items 6. Evaluation methods 6.1 Indicator weighting 6.2 Indicator selection 6.3 Total score calculation 6.4 Grade division 7. Evaluation process 7.1 Evaluation preparation 7.2 Evaluation implementation 7.3 Evaluation results Appendix A (Normative) ESG Evaluation Indicators for Enterprises Appendix B (Informative) ESG Evaluation Indicator Weights for Enterprises