The Origin of ESG

Poul Lykkesfeldt () and Laurits Louis Kjaergaard ()

Chapter Chapter 30 in Investor Relations and ESG Reporting in a Regulatory Perspective, 2022, pp 245-248 from Springer

Abstract: Abstract Society has witnessed a fuelled focus on social awareness, social justice, environmental impact and economic marginalisation in the past decades. Likewise, investors, equity analysts and senior managers have demanded and attempted to measure a company’s ESG or non-financial profit. This includes the company’s exposure and effects factors, including ESG factors. These factors essentially consider the total cost of doing business and the greater good that a company provides. In this chapter, we provide an overview of the origin and history of ESG and social awareness on the financial markets.

Keywords: Social justice; History of ESG; Development of ESG; Double-entry bookkeeping; Philanthropy; Social impact; Triple-bottom line (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-05800-4_30

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DOI: 10.1007/978-3-031-05800-4_30

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