The Earth Dividend™ system provides an annual measure of an investment’s Sustainable Development impact.
The Earth Dividend™ comprises a scorecard, based upon net Environmental, Social and Governance (ESG) impacts and benefits. It has been developed by Earth Capital’s (EC) in-house Sustainable Development specialists following review of international best practice approaches to the assessment, reporting and assurance of ESG issues and performance.
The Earth Dividend™ is established for each company as part of the due diligence process and reported annually. Our Sustainability team works with every company to identify improvements in each area where they add value and make commercial sense. The plan targets annual improvements in the investment's contribution to sustainable development to enhance the underlying commercial performance of the asset and help to maximise value on exit. The Earth Dividend™ uniquely enables a holistic understanding of the risk and impact of Sustainable Development; an understanding of where investments make a positive or negative impact; and, identifies those areas where a business may be made more resilient and from where more value can be extracted.
The 5 categories of ESG issues that the The Earth Dividend™ is centred around feed into 30 wider indicators which can be mapped to the UN Sustainable Development Goals.