INTRODUCTION
Environmental, Social and Governance (ESG) is a framework used to evaluate an entity’s business practices, governance, reporting and performance on sustainability issues. ESG criteria evaluates the social responsibilities, governance procedures that an entity follows and the kind of impact the entity has on the environment. Outside of the market, it assesses a business’ transparency, ethics and governance across different sectors. ESG is increasingly weighing on the minds of investors in terms of financial decisions. In contrast to traditional investing which was largely centered on financial rewards, modern investors are typically in search of sustainable investment options that align with ESG principles.