What is ESG?

Environmental, Social and Governance

 

Environmental

places particular emphasis on issues related to efforts to halt climate change and analyse the impact of a given company's activities in this area.

Social

focuses on issues related to human rights and, in the context of the company's operations, employees.

Governance

relates to issues that most often arise in the context of legal regulations.


The term CSR, which has been in use until now and stands for corporate social responsibility, is currently within the scope of ESG.