Environmental, social and corporate governance (ESG)

 Fig. : Environmental, social and corporate governance (ESG)

Source: Stockwerk Fotodesign, Adobe Stock.

The emergence of ESG

The previous learning units 7.1: Preliminary remarks on the view on companies and organisations and 7.2: Corporate social responsibility have already discussed how CSR can help to view companies not only in terms of their economic performance, but also in terms of their social and ecological commitment. In this sense, CSR can overlap with sustainability models and the SDGs, particularly regarding corporate actions.