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ESG management

💼 Business By CampusDown Wiki Editorial Team Last updated
ESG management integrates environmental, social and governance factors into corporate strategy and investment decisions.
Contents
  1. 1. What is ESG?
  2. 2. ESG vs CSR, disclosure and limits
  3. 3. Frequently asked questions
  4. 4. References

What is ESG?

ESG stands for Environmental, Social and Governance factors. The term spread after the UN Global Compact’s 2004 report *Who Cares Wins*. Examples: emissions and resource use (E); safety, labour and supply chains (S); board independence and anti-corruption (G).

ESG vs CSR, disclosure and limits

Unlike CSR, ESG emphasises measurable criteria for investors. The ISSB issued IFRS S1 and S2 in 2023. Ratings diverge across providers, and greenwashing is a key risk. Friede et al. (2015), reviewing over 2,000 studies, found most reported a non-negative ESG–financial performance relation.

Frequently asked questions

Is ESG the same as CSR?
Related, but ESG focuses on measurable investor-oriented criteria.
What are the main disclosure standards?
ISSB’s IFRS S1 and S2.

References

  1. United Nations Global Compact. (2004). Who cares wins: Connecting financial markets to a changing world.
  2. Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: Aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance & Investment, 5(4), 210–233.
  3. IFRS Foundation. (2023). IFRS S1 and IFRS S2. International Sustainability Standards Board.

Reports and materials that use this theory (Korean)

There are no materials dedicated to this theory yet, but you can search related reports in the CampusDown library (Korean).

Find more reports · Search 'ESG 경영' on CampusDown →
Corporate Social Responsibility (CSR)Corporate social responsibility (CSR): Bowen's early definition, Carroll's pyramid of economic, legal, ethical and philanthropic responsibilities, Friedman's shareholder view versus stakeholder theory, creating shared value (CSV), ESG, and greenwashing critiques.💼 BusinessExternalityExternalities explained: positive and negative externalities, market failure from the gap between private and social cost, Pigouvian taxes and subsidies, the Coase theorem, regulation and emissions trading.📈 EconomicsEntrepreneurshipEntrepreneurship explained: Schumpeter's innovation and creative destruction, Kirzner's entrepreneurial alertness, Drucker's systematic innovation, the opportunity view of Shane and Venkataraman, entrepreneurial orientation and corporate entrepreneurship.💼 BusinessKuznets curveWhat the Kuznets curve is, Simon Kuznets’ 1955 inverted-U hypothesis linking growth and income inequality, the explanation via industrialisation, the environmental Kuznets curve and criticisms including Piketty’s.📈 EconomicsCarbon neutralityWhat carbon neutrality or net zero means, the IPCC 1.5°C findings, the Paris Agreement, Korea’s 2022 Carbon Neutrality Act and 2030 target, tools, and greenwashing concerns.📈 EconomicsRE100What RE100 is, its 2014 launch by The Climate Group and CDP, the 100% renewable electricity by 2050 commitment and interim targets, sourcing methods, Korea’s K-RE100 and the difference from CF100.📈 Economics

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This article was last updated on October 24, 2026. It is based on widely recognized original works and textbooks; when citing it in a paper, please check the original sources listed in the references.