Sustainability has become a mainstream business topic that is reshaping organizations globally, across every industry. While not a new topic, environmental, social, and governance (ESG) approaches have evolved significantly over the past few years, fueled by interest from various stakeholder groups, including investors, regulators, customers and consumers, and employees. As sustainability is becoming more intertwined with organizations’ business strategies, executives are applying a more deliberate, materiality-driven lens on those ESG issues that have the greatest impact on their organization’s enterprise value.