ESG (environmental, social and governance)

A widely used framework for assessing the sustainability and ethical impact of organisations. In an environmental context, ESG refers to factors such as carbon emissions, resource efficiency, biodiversity and climate resilience. The framework also addresses social issues, including labour practices, human rights and community engagement, as well as governance concerns such as executive compensation, board diversity and business ethics. ESG considerations influence strategic planning, financing, corporate reporting and supply chain management, guiding responsible business practices and investment decisions.