(Houston, 2019, p.21). As we have seen ESG initiatives or activities are not just about how a company can be environmentally friendly but a company can be ethical in many areas including the environment, and employee relations, customer loyalty, and accounting practices. The question that should be asked is, currently with rising prices and inflation, how can companies merge ESG initiatives and profit so that neither affect the company negatively? Meaning how can a company be sustainable without risking profits or how can a company make profits without risking the integrity of what the company stands for?