Environmental, Social, and Corporate Governance (ESG) indicators refer to the three central factors in measuring the sustainability and societal impact of an investment in a company or business. These non-financial metrics are used as part of an analytical process to identify material risks and growth opportunities: Environmental criteria consider how a company performs as a steward of nature Social criteria examine how it manages relationships with employees, suppliers, customers, and the communities in which it operates Governance criteria deal with a company’s leadership, anti-corruption mechanisms, internal controls, and shareholder rights In practical terms, the ‘S’ in ESG criteria focuses on human rights issues relevant to business, including modern slavery, child labor, land rights, inequality, diversity, employee relations, health and safety, privacy, and human capital management.