© The Author(s), under exclusive license to APress Media, LLC, part of Springer Nature 2024
K. NoethThe ESG and Sustainability Deskbook for Businesshttps://doi.org/10.1007/979-8-8688-0261-4_1

1. Understanding ESG: Factors, Foundations, and Differentiators

Kristyn Noeth1  
(1)
Los Angeles, CA, USA
 
WHAT IS ESG?

ESG is a framework used to assess a company’s business practices, operations, and performance on a variety of interconnected environmental, social, and corporate governance factors that have the potential to impact the company’s ability to execute business strategy and to create long-term value.

Environmental, Social, and Governance (ESG) is a multifaceted concept that has gained widespread recognition and implementation in the business world. ...

Get The ESG and Sustainability Deskbook for Business: A Guide to Policy, Regulation, and Practice now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.