The ‘S’ in ESG

BHR, DEI & Human Capital matters or the ‘S’ in the ESG, the cultural elements, the so-called soft variables are indeed the blood which runs in the circulatory system of responsible capitalism. There is ample scope for innovation in methods for quantification too, yet the fuzzy nature of the ‘S’ in terms of transnational torts amplify the risk, which ESG is a meta framework towards capturing non-financial risk.