ESG (environmental, social and governance)
Three families of non-financial criteria – environmental, social and governance – used mainly by investors and rating agencies to analyse a company’s practices and the related risks and opportunities. With no single methodology, ESG ratings often diverge; Regulation (EU) 2024/3005 has governed ESG rating providers since July 2026.
See also: SRI label (French socially responsible investment label)
Reference source: www.amf-france.org
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