Environmental Social Governance

The word of the day is Sustainability

Attention to sustainable practices in any sector and level is now a necessary prerequisite for continuous and lasting development. Environmental, Social and Governance (ESG) policies have taken on increasing importance in the last few years. Companies that are more committed to these issues are less exposed to risk and achieve better results.

ESG awareness is achieving an amazing feat: transforming the ethical and moral commitment of a company towards the environment, society and management ethics into an asset capable of directly affecting business results and determining a company’s value. It is within this context that “responsible” investments i.e., those that focus on ESG (Environmental, Social, Governance) come into play: companies or projects where respect for the environment, social responsibility (with regard to employees and the generally) and corporate governance (driven by identity and values that inspire a company) are the distinctive features of strategic action and operations.

What does ESG mean?

Environmental, Social, and Corporate Governance (ESG) refers to the evaluation of corporate operations, not specifically from a financial point of view, but from an environmental, social and governance perspective.


  • Environmental refers to the company performance in terms of its impact on the world around it;
  • Social refers to social standards, and concerns a company’s impact on the community and employees, like, for instance, emphasis on diversity and its values;
  • Governance concerns how a company is managed and the principles to which it adheres.

How does the corporate mission change, also in light of Environmental, Social and Governance?

ESG is becoming a prominent factor both for international and Italian companies. As a snapshot assessment aimed at certifying a company’s commitment from the point of view of environmental, social and governance performance, ESG ratings are of utmost importance. For example, for companies looking to recruit and retain talent, having a good brand is no longer enough. Potential employees (especially millennials and Generation Z) are demanding. Ethics and, therefore, ESG are expected.

Toffoletto De Luca Tamajo has always maintained ethical and sustainable practices internally in terms of environment, social issues and governance; in addition, we support businesses in order to enable them to obtain the best ratings, by:

  • auditing activities;
  • implementing new company policies and/or, if warranted, updating existing ones;
  • appointment of a Mobility Manager;
  • gender equality certification;
  • training.

More specifically, the Firm defines specific company policies following an initial audit phase, which is of fundamental importance for understanding needs from the point of view of sustainability. By way of example, these policies may concern:

  • Bullying;
  • Diversity & Inclusion;
  • Ageing;
  • Harassment;
  • Green Policy;
  • Whistleblowing.