Navigating the Evolving Landscape of Environmental, Social, and Governance (ESG)
Dr. Saurabh Gupta1*
Abstract
This paper provides a comprehensive overview of Environmental, Social, and Governance (ESG) principles, tracing their historical evolution from socially responsible investing to their current strategic imperative. It delves into the core components of each pillar—Environmental, Social, and Governance—exploring key trends, persistent challenges, and emerging opportunities. Through an examination of reporting frameworks, data quality issues, and the evolving regulatory landscape, the report highlights the intricate intersectionality of ESG factors with corporate performance and investment decisions. Drawing on illustrative case studies of both successful implementations and notable failures, this research synthesizes critical observations to offer recommendations for businesses, investors, and policymakers, while identifying promising avenues for future academic inquiry in the dynamic field of ESG.
Keywords:
ESG Principles, Evolution of ESG, Components of ESG, ESG Reporting guidelines
