Definition
ESG (Environmental, Social and Governance) is a framework used by investors, regulators, and companies to assess the sustainability of organisations. E covers climate emissions, energy use, and environmental impact. S covers working conditions, diversity, and social responsibility. G covers governance, transparency, and anti-corruption. The EU TaxonomyEU's classification system for sustainable economic activities - determines which investments can be labeled 'green'. and the CSRDCorporate Sustainability Reporting Directive - EU directive requiring detailed sustainability reporting from large companies starting 2024. Directive are making ESG reporting mandatory for an ever-increasing number of companies.