What is ESG is and why is there so much focus on it?

Why does it matter to accountants and folks in the audit field?

Do you as an investor currently care about a companies ESG strategy before you invest in that company?

What challenges does ESG pose?

For an added step, give an example and some commentary on a company that is currently reporting on their ESG. (You will have to research beyond articles for this question)

don't provide plagiarism answer otherwise downvote and downvote please explain