Going further than standard ESG with E²S²G
Because let's be honest, businesses CANNOT run without process (Systems) and profit (Economy).
The standard ESG model covers three dimensions: Environment, Social, and Governance. It's a useful starting point. But for businesses that need to be auditable, commercially viable, and operationally ready. The three dimensions aren't enough.
Hence Koru developed the E²S²G with her 5Ps to close that gap.
E²S²G adds two critical dimensions to the standard ESG model
E²S²G is a complete, five-pillar framework grounded in ISO management system discipline.
E²: Environment + Economy
(Planet and Profit)
Sustainability that ignores financial resilience isn't sustainable. E² integrates environmental stewardship with commercial viability, tracking not just your environmental footprint, but the economic value and risk implications of how you operate.
Covers: Energy & GHG emissions · Water & waste · Climate risk · Financial resilience · Long-term business value · Cost of non-compliance
S²: Social + Systems
(People and Process)
Social performance without operational discipline produces good intentions and poor evidence. S² combines your social responsibility commitments with a Quality Management System (QMS) architecture so your practices are not just stated, but structured, auditable, and continuously improving.
Covers: Labour practices & occupational safety · Community engagement · Supply chain social performance · QMS-grounded process discipline · ISO High Level Structure alignment · Internal audit readiness
G: Governance
(Purpose)
Governance is the integrating layer. It determines how decisions are made, who is accountable, and whether your commitments to environment, economy, social performance, and systems discipline are embedded or just written in a policy no one reads.
Covers: Leadership & ESG policy · Risk management · Ethics & anti-bribery · Transparency & disclosure