ESG is defined as the environmental, social and governance metrics that investors apply to measure the sustainability of their investments. These factors, as defined in the Barclays Bank Impact Series are :
- Environmental: Issues connected to global warming, energy usage, pollution and the like.
- Social: factors such as how a company treats its workers, health and safety considerations, and community outreach.
- Governance: a focus on topics including business ethics, board structure and independence, executive compensation policies and accounting.