ESG History and Operationalization

For a better understanding of the new six-dimension sustainability framework and its operationalization, [introduced in the https://impactmatrix.io/blog/welcome-to-impactmatrix ”>Previous Post], this post traces the evolution of ESG from its roots in ethical and socially responsible investing to its emergence as a formal investment and corporate governance framework in the early 2000s. It explains how ESG shifted from value-based screening to a more systematic approach centered on financially material environmental, social, and governance risks and opportunities.