Originating since the 1950s pension funds’ utilization of capital assets for greater social benefits, environmental, social and governance (collectively termed as ESG) has gained greater corporate awareness and adoption into policies and guidelines. ESG refers to the 3 criteria to measure the sustainability and societal impact of an investment in a company or business. Used as a gauge of the future financial performance of the business, companies with strong ESG operational practices are expected to have lowered risk and improved returns. Closely linked with the growing field of responsible investment, socially conscious investors use ESG as a set of criteria to invest within ethically defined parameters. Over and above being an organization that practices corporate social responsibility (CSR), 3E Accounting (3E) is ESG-conscious and is committed to sustaining and enhancing efforts in environmental, social and governance standards.