ESG is an abbreviation for "Environment, Social and Governance". ESG is the term commonly used in the financial world to describe the three areas in which companies focus their sustainability efforts.

Environmental factors include, for example, companies' contributions to reducing greenhouse gas emissions, as well as actions in areas such as waste management and energy efficiency.

Social factors include human rights, labor standards in the supply chain, any exposure to illegal child labour and compliance with workplace health and safety rules.

Governance refers to a set of rules or principles that define the rights, responsibilities and expectations between different stakeholders in the management of companies. They can be used to balance or align interests between stakeholders and serve as a tool to support a company's long-term strategy.