Gregg Rockett | February 16, 2022
By Gregg Rockett, Yoon Koh ESG: The Paradigm Shift ESG—environmental, social, and governance—has gained significant attention over the years and has become the norm that firms strive to meet society’s expectation or exceed the standards for the three areas. Various stakeholders evaluate firms from the ESG point of view including major institutional investors, activists and customers. Stock markets such as Hong Kong Stock Exchange and international organizations such as Global Reporting Initiative and Dow Jones Sustainability Index set the expectations on firms for all three areas of stakeholder engagement, materiality a...
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