ESG may call for a change of outlook, mindset and culture, and that change normally begins with top management and is passed down consistently through the organisation; what ESG is for, and how the organisation approaches it, is spelled out clearly and led by example from the board or governing body at every level. Leadership means motivating people towards a shared goal and relies on skills, capabilities and resources such as inspiration, a positive attitude, sound decision-making and visible personal values, with probity and integrity, competence, transparency and diversity and inclusion as examples of the values and behaviour expected. Among the ESG duties leadership can take on are: encouraging the sharing of information, tools, know-how and experience with other agencies, firms, communities and institutions; helping elected or appointed representatives commit to advancing ESG principles; keeping the organisation focused on what customers expect in the quality of products, services and performance; showing plainly that it means to hit its own interim and long-range targets, such as for net zero; protecting social priorities, the cohesion and identity of communities, and other human needs; building in a duty of care towards vulnerable customers; seeing that processes exist for consulting and involving personnel and other interested parties; and showing a clear commitment on the environment and climate change. Particular ESG duties can be mapped to roles or to named individuals so that someone is answerable, and can be written into role definitions.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.