Environmental, Social, and Governance (ESG) refers to the three central factors used to measure the sustainability and societal impact of an investment in a company or business. Investors are increasingly considering these criteria to better determine the future financial performance of companies, as they reflect how well a company manages risks and opportunities related to environmental and social challenges. The 'Environmental' aspect examines how a company performs as a steward of nature, while 'Social' looks at how it manages relationships with employees, suppliers, customers, and the communities where it operates. Lastly, 'Governance' deals with a company’s leadership, executive pay, audits, internal controls, and shareholder rights.