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Table 6 Details of the most effective five ESG principles

From: Modeling the link between environmental, social, and governance disclosures and scores: the case of publicly traded companies in the Borsa Istanbul Sustainability Index

Pillar

Code

Principle detail

Absolute importance (%)

Relative importance (%)

Common

C5

“The responsible committee and/or unit reports the activities carried out as per the policies during the year at least once a year to the Board of Directors”

5.83

100.00

Social

S7

“Discloses the activities for ensuring employee satisfaction during the reporting period”

4.33

74.24

Environment

E11

“Discloses its strategy and actions to combat the climate crisis”

3.47

59.51

Environment

E3

“Discloses the environmental targets included in rewarding criteria within the scope of performance incentive systems on the basis of stakeholders (board members, executives, employees, and so on)”

3.33

57.09

Social

S4

“Reports on progress in relation to actions for preventing and remedying discrimination, inequality, human rights violations, forced labor, and child labor”

3.24

55.65