Nearly every board of a publicly traded company in the European Union, United Kingdom, or United States will have considered and, for most, reported on ESG matters. And it is not just public companies. In what has been little more than a few years, ESG has become one of the dominant themes for both traded companies and their investors, and increasingly for many medium and large privately owned businesses. What began as a focus on climate and the environment now includes diversity, equity and inclusion, and local and global supply chains and human rights. No sector is untouched.