ESG as the non-financial function. A clearer way to think about business performance

This article offers a fresh way to understand ESG by reframing it as the non-financial function of a business, similar in purpose to the finance function. It explains how materiality makes ESG practical, why ESG data needs governance and controls like financial data, and how frameworks and standards help structure and measure non-financial performance. A clarity focused perspective for 2026 and beyond.