摘要：European companies have not only taken care of complying with the legal obligations imposed by the law (social and environmental obligations), but have gone further by voluntarily assuming a real commitment to their corporate social responsibility. In this sense, a set of indicators defines a real approach to CSR. In particular, a model to rate environmental, social and governance (ESG) dimensions of any company seems to provide an objective, measurable and comparable information that makes it possible to define a real assessment of the CSR based on ESG.
关键词：Corporate Social Responsibility;CSR;Sustainability;ESG Model;Corporate Governance;Global Markets
