The "S" in ESG primarily stands for the social responsibility of companies in the context of their business activities. This primarily relates to issues such as social working conditions, respect for human rights, occupational health and safety, diversity and inclusion, equal opportunities, training and education, as well as the direct and indirect social impact of business decisions.

ESG-oriented corporate governance therefore also includes the obligation to take social aspects into account. This obligation extends to the environment in which the company operates, but also to society in general.

Further Topics

Foundations

Society

Employees