In a short yet comprehensive guidance document, WWF Switzerland and B Capital guide investors and governments toward integrating environmental, social and governance (ESG) factors into their financial models.
The document shows that it is feasible to link ESG indicators to financial performance indicators by connecting the dots and by pointing out clearly formulated risks and opportunities of taking ESG impacts on board.
With concrete examples, the guidance incentivizes its readers to "give quantification a go." Even under known uncertainties such as shortage of data and forecast uncertainty, key indicators can be identified and quantified.
The guidance document is available here.