Table 1.

The Mechanisms to Achieve ESG.

Environmental (E)Social (S)Governance (G)
  • Waste and pollution

  • Resource depletion

  • Greenhouse gas emission

  • Deforestation

  • Climate change

  • Employee relations and diversity

  • Working conditions

  • Local communities

  • Health and safety

  • Conflict

  • Tax strategy

  • Executive remuneration

  • Donations and political lobbying

  • Corruption and bribery

  • Board diversity and structure

Source: Based on Perez et al. (2022).

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