ESG is an acronym that stands for "Environmental, Social, and Governance," which in Portuguese means "Meio Ambiente, Responsabilidade Social, e Governança." This acronym refers to a set of criteria and practices used in the corporate market to evaluate the performance of corporations regarding issues related to these themes.

The adoption of ESG practices by companies and investors has become increasingly relevant worldwide. Many investors seek to invest in companies that are aligned with their values and concerns, leading to a greater demand for ESG practices. Additionally, many regulatory bodies and governments have been encouraging the implementation of ESG as a way to promote more sustainable and responsible development.