Paper presented at the Conference on the Practice of Social Reporting for Business, ISEA, 19 January, Commonwealth Conference Centre, London. It pushes companies to assess their business conduct by using these three pillars to frame a number of factors that affect both shareholders and stakeholders in both the short and long-term. The ESG framework is particularly useful when companies aim to establish strong governance structure to monitor and evaluate their business conduct. Capitalism as if the World Matters.