B. The United Nations Climate Change Conference in October 2021 was viewed as a watershed moment in the challenge to limit global warming. There is now broad recognition of the obligation on organizations to manage their climate change impacts. Managers and finance professionals will play a key role in the transition to net-zero emissions. Environmental, social, and governance (ESG) factors are important to business sustainability.

Select five principles of business sustainability performance and discuss how they underpin the statement that 'environmental, social and governance (ESG) factors are important to business sustainability. Give examples from your own workplace or from readings you have found to support the fact that organizations do view ESG factors as important to sustainability. (max 300 words) 10 Marks

Note: You must correctly reference or attach the articles you use to answer the questions. 1 Mark