Environmental, social and corporate governance criteria refer to three main factors that sustainability conscious stakeholders consider with regard to a company’s sustainable practices. Examples include:
 

• environmental stewardship such as climate change or carbon emissions, water use or conservation efforts
• relationships with its employees, suppliers, customers and the communities where it operates as well as human rights efforts
• anti-corruption practices as well as bribery and fraud.

ESG factors are extra-financial factors that can influence, and be influenced by, business activities. If not addressed appropriately they can escalate into substantial (financial) risks.