Full Title: Introduction to Financial Services: Environmental, Social, and Governance (ESG) Issues
Author(s): Raj Gnanarajah, Gary Shorter
Publisher(s): Congressional Research Service (CRS)
Publication Date: January 13, 2022
Full Text: Download Resource
Description (excerpt):
ESG is a widely used acronym for environmental, social, and governance issues. Corporate governance—concerns about how companies should be managed—has evolved over time to include, arguably, a wider array of issues that encompass ESG. Some consider ESG factors to be an integral part of discussions about sustainability. According to one definition, sustainability at the firm level is “an
approach that creates long–term shareholder value through managing opportunities and risks that derive from economic, environmental and social developments.”