The factors that surround the environmental, social, and governance disciplines have grown from just a few to more than 50 considerations, indicating all three ESG elements carry equal weight when evaluating a proper corporate strategy.
About the author

Tim Klatte is partner and Shanghai head of forensic advisory services for Grant Thornton. He has worked in Shanghai for more than 17 years advising multinational corporations on building sustainable ethics and compliance programs for clients in China’s complex and changing business environment.

