The acronym ESG (environmental, social and governance) has probably been the corporate buzz-term of choice for the last two years (at least).

Prompted in part by the pandemic and attempts to ‘build back better’, together with the widespread focus on COP26 last year, the concept of ESG has moved increasingly into the mainstream – and with so many organisations clamouring to tout their ‘ESG’ credentials, it is easy to get lost in t...