The continuous development of the global economy reached the point where not only
the profit matters but also its environmental, social and governance (ESG)
consequences. The ESG principle was published in 2004. Many countries encouraged
the harmonised development of the environment, society, and governance in accordance
with the ESG principle. In this article the main output of the ESG research is summarised
based on the most important references and literature. This incorporates the theoretical
basis of ESG research, the linkages among the three aspects of ESG, its economic impact
and the main indicators of ESG.
