AOT COMMITMENT TO ENVIRONMENTAL - SOCIAL & GOVERNANCE ESG is a framework that helps stakeholders understand how an organization manages risks and opportunities around sustainability issues. ESG has evolved from other historical movements that focused on health and safety issues, pollution reduction, and corporate philanthropy. ESG has changed how capital allocation decisions are made by many of the largest financial services firms and asset managers in the world. An emerging class of ESG specialists is stepping into the industry and supporting both net zero and carbon neutrality goals.