As of 2023, the Luxembourg-based holding company, JAB Holding Co. SARL received an ESG risk rating of 3.3. This score makes JAB Holding Co. SARL the least likely to encounter environmental, social, and governance (ESG) related risks. ESG scores are calculated on the basis of company exposure and management. When reviewing company exposure to material ESG issues, firm-specific factors such as business models and the sub-industry are taken into consideration. The management aspect refers to how well a firm is managing its ESG issues, reviewing aspects such as the robustness of a company's ESG practices and policies. Companies receiving a negligible score are viewed positively in regard to ESG-related issues. This is in contrast to companies receiving a severe ESG rating.
