An increasing amount of investors, both institutional and inidividual, have incorporated ESG factors into their investment models and decision-making processes. Investors generally believe that those who excel in ESG are more competitive in the long term, leading to higher returns. Additonally, ESG contributes to mitigating long-term risks such as climate change and social issues. ESG has become essential in financing and investor relationship management.

ESG represents a new paradigm in business ethics. Global consumers are increasingly inclined to support companies that care about environmental and social issues, take on responsibilities, and put them into practice . Outstanding ESG performance significantly enhances brand value, attracts and retains more customers, and contributes to company performance and long-term growth.

By integrating ESG factors into strategies and operations, companies can more comprehensively assess and manage risks and opportunities, enhancing their competitiveness and sustainability. Companies that focus on ESG can proactively prevent and respond to risks, ensuring business stability. In recent years various countries have implemented ESG regulations and criteria, making ESG information disclosure a mandatory compliance requirement.