T/CAQP 026-2022 General Principles for Corporate ESG Evaluation
T/CAQP 026-2022
Basic Information
Scope
Scope: This document specifies the general principles, processes, and content requirements for conducting ESG evaluations of enterprises. This document is applicable to all types of organizations that conduct ESG evaluations of enterprises. For ESG evaluations of other types of organizations, this document can be referenced. Main technical content: This document defines the basic terminology, general principles, processes, and content requirements for conducting ESG evaluations of enterprises. It proposes five terms related to ESG evaluations and outlines general principles for conducting ESG evaluations of enterprises from the perspectives of scientific rigor, operability, fairness, and transparency. The document specifies the processes for determining the evaluation object and evaluation purpose, conducting information collection, determining evaluation methods, and releasing evaluation results. It also provides indicators and evaluation steps for ESG evaluations of enterprises in the appendix. Appendix A (Normative Appendix) and Appendix B (Informative Appendix) respectively present the ESG evaluation indicator system and its evaluation methods, which include three first-level indicators (environment, society, governance) and 32 second-level indicators, as well as 180 third-level indicators (including 45 mandatory third-level indicators and 135 optional third-level indicators). Appendix A and Appendix B also explain the evaluation methods for each underlying ESG indicator (third-level indicators). Third-level indicators are divided into quantitative and non-quantitative types. For ease of use, it is recommended to set indicator scores as 0/1 or 0/0.5/1. Appendix C (Informative Appendix) and Appendix D (Informative Appendix) respectively present examples of setting indicator weight coefficients and methods for calculating indicator scores and comprehensive scores. Appendix E (Informative Appendix) explains the general method for determining ESG ratings b