A lot is said about the environmental and governance aspects of ESG performance. Yet, when it comes to the “S”, in ESG, there is often confusion about what it means, how it can be measured, and how to incentivize and evaluate good practice. Flip through the cards below to learn about the “S” in ESG and why human rights should be at the core of any company’s social performance.

Shift’s Work on the ‘S’ in ESG

We are working with companies, financial institutions and standard setters to improve corporate social performance. For example, by:

1. Elevating the quality of reporting standards

We’re actively participating in the discussion and design of sustainability reporting standards at EU level, to help ensure that the ‘social data’ that companies are asked to report is meaningful. You can learn more about our expert submissions, the leading role we’ve been playing in task forces and technical committees, as well as other engagements with key agents of change, on our Standards page.

2. Ensuring that evaluation of the ‘S’ in ESG focuses on relevant information

At the start of our Valuing Respect Project, we analyzed over 400 questions in eight major ESG rankings, ratings and indices, and nearly 500 company reports to understand the strengths and weaknesses in current “S” data and disclosure. That then led us to develop tools and indicators to help improve how companies and their stakeholders evaluate business respect for human rights, as part of their social performance.

3. Offering guidance and clarity to companies and financial institutions

We work with leading companies and financial institutions through one-on-one engagements, as well as in our two flagship programs, to help offer guidance and clarity of what makes good practice, and how to measure what’s working, when it comes to corporate social performance.


To learn more about the work that we are doing on the ‘S’ in ESG, please browse the resources listed on the sidebar of this page. You can also contact us to learn more about opportunities to engage.