Why we must simplify our approach to ES(G)

Achieving our environmental and social goals will be crucial to our survival as a species and to our democracies. Sergio Scandizzo analyses the “environmental, social, and governance” (ESG) criteria and the difficulty in identifying what each component is supposed to measure. He suggests focussing on the alignment to the EU taxonomy and the amount of taxes paid, and removing “governance” from ES(G).