Conversation about ESG continues to increase in volume as these three letters bleed into many facets of life. An acronym for “environmental, social and governance,” the idiom was coined in a 2004 report by the United Nations titled Who Cares Wins. This slightly fluid term delineates the notion that people in any given business sector need to show their work when it comes to taking care of the planet, treating people well and operating in a sustainable, that is, socially acceptable, fashion.