There are many sources of information that measure the Environmental and Governance aspects of ESG. Working with ESG-sensitive investment managers, we created three metrics that facilitate comparisons between companies based on how they treat their employees, which is a critical part of the “Social” component in ESG.
Salary Boost measures the level and growth of company contributions to a retirement benefit plan. Salary Deferral measures the level and growth of participant contributions to a retirement benefit plan. Pension Plan Participation Rate measures the level of participation among employees in a company-sponsored retirement plan. These metrics will vary widely between industry groups, but within industry groups these metrics can identify the strongest and weakest “S” performers.
Complete Paper can be downloaded here