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What does ESG, or being green, mean for companies?

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A day never seems to go by now without someone urging companies to prioritise goals around sustainability - or environmental, social and governance (ESG) considerations - but the concept is so broad that many struggle to understand what it all means for them.
The push to go green and reach net-zero emissions has placed more responsibility on companies to focus on ESG issues. But small and medium-sized enterprises can find the process very far removed from their daily focus of ensuring a steady cash flow.
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