ESG criteria: Trends and some notes on the situation in Peru

Abstract

The application of the Environmental, Social and Governance criteria in the internal organization and investment strategies of companies has grown exponentially in recent decades. This is a result of a process of raising awareness about the various consequences of social and environmental conflicts and their closeness with the corporate field.
In this article, the authors analyze the elementary features of the Environmental, Social and Governance criteria, the various aspects of their gradual implementation, both in the structure of companies and in their investment strategies and, finally, the trends in our country, with special emphasis on internal organization and responsible investments.