ESG is a non-financial performance indicator that has a significant direct and indirect impact on mid- to long-term corporate value in terms of environment, society, and governance.

ESG is a word that combines the first letters of Environment, Society, and Governance, and refers to a company's eco-friendly management, social responsibility, and transparent governance. In reality, ESG is the three core elements for a company to achieve 'sustainable' business, and can be defined as a non-financial indicator that has a huge impact on a company's mid- to long-term corporate value even though it is not directly visible in financial statements. The hidden core keywords of ESG are the company's sustainability, corporate value, and non-financial performance indicators.