The "G" in ESG: Governance Topics in ESG Reporting

Published On:
October 30, 2024
Authored By:
APQC
Public Content:
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Environmental, social, and corporate governance (ESG) factors are used to measure sustainability and organizational impact. The “G” in ESG refers to governance, specifically governance, management, and financial practices that promote legal and ethical operations and long-term organizational health.  

This article provides an overview of the most common governance-related topics that are included in ESG reporting, based on recent APQC research with 1,700 global participants.