Innovation often emerges at the frayed edges of established disciplines and where there are problems to solve, often at the intersection of both. ESG is a domain ripe for innovation as it is a fast-moving target. The intersectionality’s between the three alphabets and its relationships are not yet explored and fleshed out. Risk is a dynamic entity, and a puritanical approach serves no purpose at best.

S needs context and a provision for thick description of small data is needed, as the just transition will be navigated through human actors with a politics, culture, and a history rather than carbon, which is welcome as a pollutant that impacts air quality over the neighborhood airshed rather than freak extreme weather events.

Disclosures for compliance will make sense if the context is integrated rather than pure numbers, which do not entail much without the operating milieu.