Which of the following factors are considered under environmental aspects of ESG?

The factors considered under the environmental aspects of ESG primarily focus on how companies interact with the natural environment. This includes their practices related to resource usage, waste management, pollution, and overall environmental impact.

Waste management and resource efficiency are crucial components of environmental practices because they directly relate to how a company minimizes its ecological footprint. Efficient use of resources means reducing overall consumption and making the most out of the available inputs, while effective waste management involves strategies to reduce, recycle, and properly dispose of waste products. These practices not only contribute to environmental sustainability but can also lead to cost savings for the company and improved public perception.

In contrast, the other options pertain to different areas within the broader ESG framework. Company governance practices relate to the leadership structure and decision-making processes within the enterprise. Compliance with workplace safety is centered around the social responsibility of ensuring a safe working environment for employees. Shareholder engagement strategies focus on how a company interacts with its shareholders and addresses their concerns. While all these aspects are important to a company's overall ESG performance, they do not specifically address environmental factors in the same way that waste management and resource efficiency do.