Fundamentals of Esg (Esg 101) - Uwem Essia - Bog

The term ESG was popularly used first in a 2004 report titled "Who Cares Wins", a joint initiative of financial institutions at the invitation of the UN. Since then, the ESG movement has metamorphosed from a corporate social responsibility initiative into a global phenomenon involving the management of assets and supply chains. ESG criteria have supported the allocation of resources for several value-adding projects. However, ESG data is qualitative; intangible, non-financial, and not readily quantifiable in monetary terms. Researchers are making efforts to deal with the above observed gaps by proposing new ESG linked factors and frameworks, like those presented and discussed here.