The ESG framework is used to help evaluate a company's long-term sustainability and well-being performance. It is defined as the core structure of an internal sustainability management system, which helps an organization improve its sustainability performance. ESG (environmental, social, governance) aspects provide a clearer material path to business sustainability.

Sustainability is a long-term business development strategy implemented by paying special attention to material topics relevant to the community and the business.

A carbon footprint is the total amount of greenhouse gases (including CO2) emitted directly and indirectly by an individual, organization, event, or product, usually expressed in equivalent tons of CO2.
The total amount refers to different emission dimensions, such as Scope 1, Scope 2, and Scope 3 emissions. Scope 1 emissions are direct emissions from owned or controlled sources. Scope 2 refers to indirect emissions from the generation of purchased electricity. Scope 3 includes all other indirect emissions in a company's value chain.

Sustainable design is an approach that aims to minimize negative impacts on the environment of a product, building, or service. It promotes the health and comfort of building occupants or product users, often through energy efficiency, sustainable materials, waste reduction, or even an upcycling option for a product.

Energy efficiency reduces energy consumption, which decreases carbon emissions and saves resources, ultimately promoting sustainability by lowering operational costs and reducing environmental impact.

Green building certifications, like LEED (Leadership in Energy and Environmental Design) and BREEAM (Building Research Establishment Environmental Assessment Method), are standards that recognize buildings designed and operated to be environmentally responsible and resource-efficient.

Carbon offsets allow individuals or organizations to compensate for their carbon emissions by investing in projects that reduce emissions elsewhere, such as reforestation or renewable energy initiatives.

Sustainable transportation options, such as biking, walking, public transit, and car substitutions from Fossil to LEV, reduce reliance on fossil fuels, lower greenhouse gas emissions, and improve air quality.

Businesses can adopt sustainable practices by reducing energy consumption, minimizing waste, using sustainable materials, and implementing corporate social responsibility initiatives. Sometimes, changing the business model can make a business more sustainable by using other practices or shifting to sustainable products as produced.

Greenwashing is the practice of misleading consumers about the environmental benefits of a product or service, often through exaggerated claims, to capitalize on the demand for sustainable options.

Education raises awareness about environmental and social issues, promotes sustainable practices, and empowers individuals and communities to take action toward sustainability, fostering a culture of responsibility and stewardship.

ESG refers to a unit or indicator for evaluating environmental, social and governance factors in the performance of an investment. It must be expressed in a unit of measurement. Environmental factors include elements such as greenhouse gas emissions (CO2 emissions expressed in tons of CO2 as an absolute value or tons of CO2/product or net sales value) or waste generation (tons of plastic or cardboard waste, for example). Social factors refer to work practices, human rights (the number of violations of the company's human rights policies), the expansion of diversity and inclusion in its own operations (the ratio of women to men in positions) or the supply chain (number of suppliers evaluated from an environmental and social point of view) for example. Governance issues concern who runs a corporation (management or shareholders may be more important than stakeholders) and the relationship between a company and the community in which it operates.