ESG may be an option IF there is really a desired outcome of what they call 'net zero'. (Meaning, of course, the green and globalist politicians' objective of ZERO net CO2 emissions by 2030 or 2050). Yet, the authors preposterously assume that a) anthropomorphic contributions of CO2 are excusively influential in 'climate change,' and b) that society and economies can actually control climate outcomes. They will cite scientific 'consensus', but honest observers know that there are serious scientific and empirically validated critiques of the so-called consensus. That the Institute has allowed itself to be captured by the globalists' political agenda is appalling. What is worse, neither the Board nor management has promoted a serious debate of both sides the climate question. This is a typical modus operandi of the pseudo-scientific elites: under no circumstances, hold a debate to discern true measured impacts from policies that little underlying certainty. (Look at the incredible fiasco they created with Covid)! They especially avoid debates with those who will undermine the thin reed of argument on which their 'net zero' target sits.
For members who are actually acute and intellectually curious to find such debate and criticism, I recommend visiting the resources at www.sepp.org, which has been around for decades and whose many contributors are truly anchored in science, not politics or sentiment.
Finally, the narrative steamroller of ESG at CFAI, including both articles like this and the recently announced credentialling program, as well as the recent DEI initiative as a sister narrative of the globalist elites, call into question when and how the Institute has been captured by the interests that stand to benefit from promoting these narratives. Heretofore, the Institute strove to improve the transparency and integrity of SHAREHOLDER capitalism. Now, without extensive debate and discussion (across ALL GLOBAL SOCIETIES), the Institute, in large part at the initiative of Mr. Smith, has embraced STAKEHOLDER capitalism (some would suggest CRONY capitalism). My guess is his masters in Europe are quite pleased.