Ethical business, expressed as good governance and transparency, is of paramount importance in Judaism. The rabbis of the Talmud remarked: “at the moment of Divine judgment in the World to Come, the first question a person will be asked is not ‘did you pray’, nor ‘did you keep kosher’, but ‘did you transact your business dealings ethically?’” (BT Shabbat 31a) According to Jerusalem’s Business Ethics Center, more than 100 of the 613 commandments in the Torah relate to business conduct, far exceeding all the commandments concerning kosher food.

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JLens’ evaluation and advocacy focuses on:

• Responsiveness to the investor community

• Quality, quantity, and regularity of reporting

• Good governance practices i.e. board diversity

• ESG leadership within a company’s sector

• ESG metrics tied to executive compensation