ESG

Environmental, Social and Governance

Acronym : ESG

ESG refers to the three families of non-financial criteria used to assess an organization's responsibility and sustainability: its environmental impact, its social practices and the quality of its governance.

Why it matters

Beyond growing regulatory obligations, strong ESG performance is becoming a selection criterion for investors, large clients and some talent.

Concrete example

A company assesses its ESG maturity to respond to a tender that requires specific commitments on CO2 emissions and social practices.

Related notions

Non-financial reportingCorporate social responsibilitySustainability criteria

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