Environmental, social and governance criteria used to evaluate the sustainability and ethical impact of an organisation’s operations and investments.
Semantic Classification
Content
- ESG refers to a set of environmental, social and governance factors used by investors and organisations to assess non-financial performance and risk. Environmental factors include emissions and resource use, social factors include labour and community impacts, and governance factors include board structure and ethics.
- ESG considerations inform investment decisions, corporate reporting and regulatory disclosure requirements. The comparability and reliability of ESG data remain active areas of standard-setting and oversight.