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“Ditto is the all-in-one tool that enables us to turn our CSR compliance into a competitive advantage.”Sophie WardanGroup CSR manager, Superga Beauty
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“We are delighted with our collaboration with Ditto and the involvement of our coach: you have enabled us to make rapid and structural progress on our ESG roadmap! A great mix of expertise and cheerful energy.”Laurence SauphanorDirector of Sustainable Development, Communication & Impact, Quito Aero
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Sustainability glossary · Concepts

ESG

Environmental, social and governance

Definition

ESG stands for environmental, social and governance: the three families of criteria investors, lenders, rating agencies and customers use to assess a company's sustainability performance and risks.

The term comes from finance. It was popularized by the UN-backed "Who Cares Wins" report in 2004, which asked investors to factor environmental, social and governance issues into their analysis. Today ESG criteria feed investment decisions, bank lending terms and supplier selection.

Environmental criteria cover greenhouse gas emissions, energy, water, waste and biodiversity. Social criteria cover health and safety, working conditions, diversity and human rights in the value chain. Governance criteria cover board structure, business ethics, anti-corruption and transparency.

ESG ratings (MSCI, Sustainalytics, EcoVadis, CDP) each use their own methodology, so the same company can score very differently from one rating to the next.

Go further

  • ESG: Definition, Criteria and Challenges→
  • Why do ESG reporting? Top 5 good reasons→

Related terms

CSRCSRDEU Taxonomy
Last reviewed October 6, 2026← Back to the glossary

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