Environmental, social and governance (ESG) criteria are key indicators for analyzing how sustainable development is integrated into organizations' strategies.

In the economic and financial sectors, where ESG criteria have become particularly popular recently, they are often used as non-financial analytical tools to evaluate economic actors beyond the scope of conventional criteria. By incorporating these criteria, organizations can differentiate themselves and demonstrate their responsible commitment, thereby supporting the sustainability of their corporate governance.

Where does the concept of ESG come from?

The acronym ESG comes from the concept of the “Triple Bottom Line” or “Triple P” (People, Planet, Profit), which was introduced in the 1990s. This was intended to show that companies were interested in focusing on criteria other than net profit. The concept has evolved over the years and now leads to ESG criteria, the pillars of socially responsible investing (SRI). (DiliTrust, more at lexology.com)