These three dimensions are used to assess the sustainability of a company's operations and its impact on social values, thereby measuring the company's ability to achieve sustainable development.

The concept of ESG was first introduced by the United Nations Environment Programme in 2004. It has now become an important reference in the capital market that influences investment decisions. ESG focuses on sustainable development and advocates that companies pay more attention to environmental friendliness (E), social responsibility (S), and corporate governance (G) in their operations. ESG is crucial for businesses and institutions that wish to grow and expand, as it lays the foundation for long-term development.

The content of ESG is quite extensive.

Environmental aspects (E) refer to carbon emissions, environmental policies, waste pollution and management policies, energy use and management, natural resource consumption and management, biodiversity, compliance, etc.

Social aspects (S) refer to gender balance, human rights policies, community involvement, health and safety, management training, labor standards, product liability, compliance, etc.

Governance aspects (G) refer to corporate governance, handling of corruption and bribery, anti-competitive practices, risk management, tax transparency, fair labor practices, code of ethical conduct, compliance, etc.

In the field of investment, ESG is an investment philosophy and corporate evaluation standard that focuses on a company's environmental, social, and governance performance rather than financial performance. In the field of business management, ESG is the practice of incorporating environmental, social, and governance factors into the corporate management system.