Managing ESG Aspects in Listed Companies

?How are large companies incorporating Sustainability into their decision-making bodies? Do they have measurable social and environmental objectives?? What is not measured cannot be improved or evaluated. Have you adapted specific compensation policies for ESG performance?

These are the big issues on which this report seeks to provide information. To this end, we have analyzed a Sample of 85 companies, including the 35 IBEX companies and 50 companies that are listed in the continuous market in different sectors.

To assess the degree of incorporation of sustainability in the activity and management of companies, the analysis carried out comprises three axes of research:

GOVERNANCE OF SUSTAINABILITY

Examine the presence on the Board of Directors of a cross-cutting governing body responsible for sustainability, with the purpose of understanding their degree of integration into existing decision-making mechanisms.

ENVIRONMENTAL AND SOCIAL COMMITMENTS AND OBJECTIVES

Know the commitments acquired by companies both with respect to the environment and in the social sphereand to verify if these commitments are translated into concrete and measurable objectives.

COMPENSATION LINKED TO ESG PERFORMANCE

Analyze if the company links managers' variable compensation to ESG performance of the company and to the sustainability objectives.