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  • Introduction

    An image representing ESG

    Environmental, Social and Governance - ESG has become a new buzzword, predominantly used in connection to the business world. 

    E - stands for environmental, S – stands for social and G - stands for governance. 

    Companies are now asked to report on their environmental impact, their impact on society as well as disclose how they are governed. This so-called non-financial reporting has become equal to annual financial reporting. Investors, governments, as well as the public wants to hold the companies accountable for their activities and therefore ESG reporting is an essential tool to achieve this. 

    ESG is thus a great opportunity for Social Enterprises to show and disseminate their positive social and/or environmental impact and to build up new connections with large companies, which would like to improve their ESG score and make a more positive impact via collaborations with social enterprises.

  • Governance practices "G"

    This unit highlights governance, the "G" in ESG, as the foundation for ethical, transparent, and responsible organisational management. Governance ensures accountability, and goes hand in hand with environmental and social efforts of the company because without good governance commitments in E and S would be unattainable.

    The unit delves into key governance areas: board composition, executive compensation, ethics and compliance, risk management, stakeholder engagement, and transparency. These elements demonstrate how organisations align leadership and decision-making with sustainability goals.

    Through practical examples, the unit illustrates how governance practices translate values into action.  Ultimately, governance is presented as a strategic tool, not just a compliance measure, empowering organisations to mitigate risks, foster trust, and achieve long-term impact.