ESG" stands for Environmental, Social and Governance criteria, which aim to integrate sustainable development and long-term issues into corporate strategy. The environmental criterion considers a company's impact on the planet, i.e. its climate balance, greenhouse gas emissions and carbon footprint. The social pillar analyses dialogue within companies and more generally health and safety standards, equity issues, diversity integration, gender equality and employee training. The governance criterion looks at the transparency of governance bodies, the monitoring of executive remuneration, the fight against corruption and gender parity in management. In practice, ESG reporting is an analytical framework designed to measure a company's (...)