ESGFn
ESGFn is a framework and data model used to quantify environmental, social, and governance performance for organizations in support of financial decision-making and corporate reporting. It aims to provide a standardized, modular approach that can be applied across industries and jurisdictions to enable comparability and integration with investment processes.
The framework rests on three core elements: a data model, a scoring algorithm, and a governance protocol.
Adoption of ESGFn occurs among asset managers, corporate strategists, and risk professionals who seek to benchmark
Critics note that ESGFn, like other ESG approaches, relies on voluntary disclosures and third-party data, which