"The concern implicit in ESG (Environmental, Social and Governance) is that companies adopt good practices aimed at environmental sustainability, social responsibility (focused on people, company employees, and others), and transparency in management and shareholder function (focused on corporate governance rules).

Besides the concern with adopting good practices in environmental, social, and governance components, behind the term ESG is also the obligation for companies to report to the public the practices they have already adopted and/or commit to adopting."

Read here (available in portuguese) the opinion article by Luísa Anacoreta Correia, Assistant Professor at Católica Porto Business School and Coordinator of the Double degree program in Law and Management, published in Dinheiro Vivo.