“Environmental, Social, and Governance,” or “ESG” has increasingly become a topic of discussion. The driving force for the fast-paced development of ESG stems from the 2030 Agenda for Global Sustainable Development Goals, adopted by all United Nations Member States in 2015, and the Paris Agreement. The Paris Agreement, which came into force in 2016, has been joined by 191 Parties and creates commitments from all countries, including developing nations such as Thailand, to reach their greenhouse gas emissions reduction targets.