E Environment, nature 
S Social, man and society 
G Governance, proper management

Environment focuses on how a company makes
its contribution in the field of the environment and
climate (think of CO2 emissions, for example).
S The Social factor relates to the company’s
relationships with its people and compliance with
human rights (such as working conditions).
Governance concerns how a company is managed,
such as remuneration policy and tax practices.

The implementation of strong ESG practices can boost efficiency, reduce costs, increase worker productivity, and foster innovation. Companies can expand into areas with growth opportunities, such as new technologies or clean energy.