Environmental, Social and Governance (ESG) are a set of values that large corporations and governments like to espouse. These values help provide direction for progress, though they can be subjective and construed as morally superior.
Example – not for profit organization delivering food security to a vulnerable community maybe drawing on their ESG values to achieve an sustainable outcome.
Example – fossil fuel explorer uses it’s outstanding environmental principals whilst pillaging the earth for profit (Rio blowing up caves in Juukan Gorge in 2020) .
CSR – Corporate Social Responsibility proceeded ESG, but it’s use died in progress.