The autobiography of environmental, social and governance (ESG)

Abstract

PurposeThe current essay aims to generate critical reflections on environment, social and governance (ESG) based on observations, experiences, literature reviews and logical reasoning.Design/methodology/approachThe essay adopts the methodology of first-person omniscient, where the narrator (ESG in this essay) is a character in the story. In this methodology, the ESG is also aware of the thoughts and feelings of all the other characters, such as the ESG practitioners, academics, researchers, lawmakers and relevant stakeholders.FindingsThe essay concludes that the relevance of ESG is broader than what is currently perceived. The piece endorses a view to look at ESG from other perspectives and benefits, not only from its financial relevance. It should be understood and implemented at the grassroots level.Originality/valueThe essay is one of its kind to reflect on the current ESG landscape. It attempts to redirect the debate on ESG toward the origin of its very existence.