Where ESG Fits into the Future of Business

ABOUT THE EPISODE Wharton Professor Eric Orts explains that ESG began as a way for investors to measure how environmental and social risks affect long-term financial performance. He argues the real tension is between investor-focused financial materiality and actually reducing issues like climate change and human rights abuses. Orts also explains why ESG has become politically controversial in the U.S. and why Europe is moving toward “double materiality,” requiring companies to report both financial risk and real-world impact. The conversation explores how business, regulation, and ethics must eventually align to address global sustainability challenges.

ABOUT THE PODCAST Every day, business scholars answer pressing questions in their research - but what do their insights mean for you? In this podcast, Wharton faculty dive into what inspired their studies and how their findings resonate with the world today. Learn how research insights translate into knowledge you can use, with host Dan Loney.

#ImpactInvesting #GreenInvestment #SustainableInvesting #CorporateGovernance #ESGReporting ----- The Wharton School of the University of Pennsylvania is committed to sharing its intellectual capital through Knowledge at Wharton, the school’s online business analysis journal.

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