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Original Article | Volume 2 Issue 4 (ACR, 2025) | Pages 2536 - 2544
Is ESG losing its lustre?
1
(XLRI, Jamshedpur)
Under a Creative Commons license
Open Access
Abstract

Environmental, Social, and Governance (ESG) investing has emerged as a dominant force in sustainable finance, reshaping corporate behavior, investment strategies, and regulatory frameworks worldwide. Initially viewed as a transformative approach to aligning financial performance with societal and environmental goals, ESG witnessed exponential growth between 2015 and 2022. However, recent years have seen growing skepticism and challenges surrounding its effectiveness, standardization, and credibility. This article critically examines the evolution of ESG—from its roots in Corporate Social Responsibility (CSR) and Socially Responsible Investing (SRI) to its overlap with the more outcomes-focused domain of impact investing. It explores the rise of ESG investing, the proliferation of ESG-linked financial instruments, and the global regulatory frameworks that have propelled its adoption. At the same time, it highlights mounting concerns over greenwashing, inconsistent ESG ratings, lack of universal disclosure standards, and the politicization of ESG, especially in markets like the United States. The article argues that while ESG is undergoing a period of reputational and structural scrutiny, it is not in terminal decline. Instead, ESG is entering a phase of transformation—“ESG 2.0”—characterized by regulatory integration, enhanced measurement tools, and closer alignment with financial materiality and long-term risk management. As investors, regulators, and corporations adapt to this changing landscape, the future of ESG will depend on its ability to deliver transparency, accountability, and demonstrable impact in a politically polarized and economically uncertain world

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