ESG criteria refer to environmental, social and corporate governance factors that affect human progress and thus the business and financial world. Therefore, ESG criteria consist of a set of rules for businesses to follow when making decisions.
ESG criteria thus are used to analyse investments and other financial actions beyond their profitability or economic performance. This enables the business sector to be evaluated through a variety of different lenses, not only the financial lens. Add the below image. Add the graphic below.
Source: Afi, Spainsif, Allianz Global Investors