Responsible Investment and the Disclosure of ESG Information …
459
Table 4 Adherence of health care companies to the model
Company
Environment
dimension
(%)
Social
dimension
(%)
Economic
dimension
(%)
Corporate
governance
dimension
(%)
Total of
subthemes
reported (%)
Bayer
61
84
100
43
72
Takeda
70
60
80
30
62
Mediclinic
57
56
80
71
60
Chugai
52
44
60
57
50
Novo
Nordisk
43
52
80
43
50
Source Author
4.3 Comparative Study of the Consumer Goods Sector
Table 5 shows the levels of adherence of the consumer goods segment to the reference
model. It describes the approach of the themes and sub-themes that make up each
dimension of the model.
In the consumer goods segment, the dimension with the highest percentage of
themes and sub-themes reported was Economic, with 100% of the themes addressed
by at least three companies and 80% of the subthemes reported in a relevant way. In
this dimension 3 subtopics (out of 5) were cited by at least four companies.
In the Social Dimension, companies in the segment reported 70% of the themes
in a relevant way. At least three companies reported 64% of the subthemes and
9 (out of 25) were reported by all companies. Three subthemes were addressed
by only one of the companies, being “indigenous rights”, “respect for customer
privacy”, and “sustainability performance by supplier”. These three items are part
of the topics Society, Product Responsibility and Supplier Selection and Evaluation
respectively. The product liability item seeks to protect customer data regarding
the potential impacts that products may have on customer health and safety. The
third item deals with reporting to the supplier on what has or has not done about
sustainability along the supply chain.
Table 5 Adherence of consumer goods segment to the model
Dimension
Total of themes Adherence (%) Total of subthemes Adherence (%)
Economic
3
100
5
80
Social
10
70
25
64
Environment
9
56
23
48
Corporate
governance
1
N/A
7
57
Source Author