A framework for assessing an organisation’s operations in three key areas – environmental impact, social responsibility, and governance structures. A correlation has been discovered between good environmental and social performance and financial performance, with companies with strong environmental, social and governance (ESG) performance outperforming companies with weak ESG performance, as measured in accounting terms.
In the UK, ESG is increasingly tied to regulatory frameworks such as the UK Corporate Governance Code and reporting requirements.
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IEMA is the membership body for environment and sustainability professionals