Climate Change and Corporate Governance

Annex A. Selected indicators for sustainability issues

Table A.1. Selected indicators for sustainability issues where risks are likely to be financially material in 2021

Dimension	Sustainability Issues	Share of market capitalisation of industries where the risk is material (in total global market cap.)	Number of industries where the risk is material (out of a total of 77)
Environment	Energy Management	47%	33
	GHG Emissions	27%	25
	Water & Wastewater Management	26%	25
	Waste & Hazardous Materials Management	21%	19
	Air Quality	15%	17
	Ecological Impacts	9%	14
Social Capital	Data Security	38%	15
	Product Quality & Safety	26%	26
	Selling Practices & Product Labelling	19%	15
	Access & Affordability	19%	8
	Customer Privacy	19%	6
	Human Rights & Community Relations	14%	6
	Customer Welfare	12%	14
Human Capital	Employee Engagement, Diversity & Inclusion	38%	12
	Employee Health & Safety	25%	27
	Labour Practices	15%	12
Business Model & Innovation	Product Design & Lifecycle Management	53%	37
	Materials Sourcing & Efficiency	27%	19
	Supply Chain Management	24%	19
	Business Model Resilience	7%	7
	Physical Impacts of Climate Change	6%	8
Leadership & Governance	Business Ethics	27%	18
	Systemic Risk Management	17%	8
	Critical Incident Risk Management	10%	14
	Competitive Behaviour	8%	11
	Management of the Legal & Regulatory Environment	7%	5

Source: OECD Capital Market Series Dataset, Factset, Thomson Reuters Eikon, Bloomberg, SASB mapping, and OECD calculations