Environmental, Social, and Governance (ESG) is redefining the role of businesses in society. It is not merely about sustainable investing but about aligning environmental stewardship, social equity, and ethical governance with the core strategies of organizations. This alignment allows businesses to create long-term resilience and societal value while addressing global challenges. Originating from Corporate Social Responsibility (CSR) efforts, ESG has evolved into a dynamic framework that integrates profitability with the broader objectives of sustainability and ethical accountability.