I am an ESL teacher. I have a C1 student. He once volunteered for an NGO. Do you think the following worksheet would be interesting for him?:

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Copyrights by ESL Brains. For use only with license.
ESG: from compliance to commitment
C1/C2
1. Discuss how the following aspects of corporations have changed over recent years.
You can do a vocabulary activity to prepare students for the upcoming discussions. You can find it on
the last page. Answers: A. push; B. secure; C. boycott; D. follow; E. face; F. sabotage; G. undermine.
After the activity, you can also encourage students to choose one sentence they strongly agree with
and ask them to explain why.
2. Read the text and use it to help you decide which definition of ESG is correct.
A. Education, Skills and Goals: A framework focused on educational initiatives, developing workforce
skills and setting strategic objectives to foster personal and organizational growth.
B. Expansion, Sustainability and Growth: A framework that emphasizes strategic business expansion,
sustainable practices and continuous growth to ensure long-term company success.
C. Environmental, Social and Governance: A framework for assessing a company’s impact on the
environment, its social responsibilities and the quality of its corporate governance.
After students have chosen the definition, ask them to give some more examples of things corporations
can do for each aspect.
Possible answers: Environmental: source sustainable products, reduce carbon emissions, minimize
waste, use renewable energy sources; Social: support community development, promote DEI
(diversity, equality and inclusion), improve workplace diversity, ensure work-life balance; Governance:
enhance transparent reporting, enforce anti-corruption policies, strengthen board oversight, foster
shareholder engagement.
3. Discuss the questions.
• What do you think the main purpose behind ESG regulations is?
• Do companies in your country comply with ESG regulations?
• Is it important for you that the company which services you use invests in ESG?
T
treatment of people
(e.g. employees, community)
impact on environment
and sustainability
leadership policies
(e.g. fairness, transparency)
T
To comply with ESG regulations, the company implemented a strict voting policy for
electing company leaders, investigated their process and looked for energy-efficient
ways to optimize workflow. They also offered flexitime to accommodate
better work-life balance and relieve job stress.
Copyrights by ESL Brains. For use only with license.
ESG: from compliance to commitment
C1/C2
• Some companies are rated for ESG. Which world-famous companies do you think might have a high
score?
You can provide students with some of the highest-rated companies for ESG and ask them some
questions: Does this surprise you? Why/Why not? Do you know anything about these companies’
practices?
Microsoft (73/100); B. Mastercard (72/100); C. Adobe (67/100); Eli Lilly (63/100); Chipotle
(60/100)
Source: Investors.com
• Which aspect is the most important in your opinion – environmental, social or governance? Would
you replace any of the current aspects or add anything else?
• What are the benefits of investing in ESG? Could there be any downsides?
4. You are going to watch a video about ESG. Before you do, look at the quote in the box. Guess why this
might be happening. Watch the video [https://youtu.be/95jabRNJ6Ng] and check your ideas.
Possible answer: The ESG backlash stems from political polarization, concerns over financial
performance and investment restrictions, accusations of misleading sustainability practices and
regulatory burdens.
5. Read some opinions about ESG from the video and elsewhere. Pick one opinion you agree with and
one you disagree with. Explain your position.
• I reckon there should be stricter boundaries between government
bodies and private corporations – ESG regulations shouldn’t interfere
with governmental policies and vice versa.
• Finally, there’s something to control corporations. It’s no surprise
that many businessmen aren’t happy about having to consider more
than just profit.
• I’m sure that the term ‘ESG’ is going to fall out of use altogether in the
coming years, given its divisive nature.
• My concern is that an excessive focus on ESG may lead companies to neglect their primary duty of
maximizing returns for clients and shareholders.
• I think that the most important thing is to meet all aspects of ESG – it’s not enough to meet the
standards of only one or two aspects (e.g. ‘S’ and ‘G’).
“In recent months, an anti-ESG backlash has been gathering steam.”
T
Copyrights by ESL Brains. For use only with license.
ESG: from compliance to commitment
C1/C2
• I believe that by considering ESG, businesses often create more innovative strategies and optimize
efficiency.
• I’m certain that ESG is nothing but a destructive force, the demands of which only hinder economic
growth and reduce efficiency.
6. Read about three companies upholding ESG regulations and discuss the questions.
• Which example shows a strong commitment to the ‘Environmental’ aspect of ESG? What about
‘Social’ and ‘Governance’? Environmental: Patagonia; Social: Salesforce; Governance: Microsoft
• How do you think these efforts affect the image of these companies? Do you think they affect their
profitability?
• What challenges do you imagine these companies face as they strive to comply with ESG
regulations?
• How can large corporations like these ensure that ethical business practices are upheld across the
entire operation?
• Do you think ESG measures are applicable to small businesses?
• Aside from having to comply with ESG, how can companies be held accountable for their actions?
Salesforce
Salesforce has a strong focus on diversity, equity and inclusion (DEI). It also has programs and
initiatives aimed at increasing workforce diversity, supporting equal pay and promoting
inclusive workplace practices. In addition, it encourages employee volunteerism
and community engagement.
Patagonia
Patagonia is known for its environmental activism and commitment to sustainability. The
company uses organic and recycled materials, promotes responsible manufacturing practices and
supports environmental causes through donations and advocacy. It also encourages customers to
repair and recycle their products.
Microsoft
Microsoft has a diverse and independent board of directors. The company emphasizes ethical
business practices and transparency in its financial and non-financial reporting. It also has strict
policies on anti-corruption and compliance.
Copyrights by ESL Brains. For use only with license.
ESG: from compliance to commitment
Choose the correct verbs to complete the sentences.
A. Many companies put/push an agenda that aligns with their business interests by funding political
campaigns.
B. Many companies comply with regulations in order to secure/survey external investment, but their
values are often superficial.
C. These days, employees and customers are likely to boycott/ban companies that don’t prioritize DEI
(diversity, equality and inclusion).
D. If large corporations switched to more ethical business conduct, other businesses would quickly
fasten/follow suit.
E. Even if corporations face/force backlash from the public over business practices, they only care
when it affects investment.
F. Multinational corporations threaten to sabotage/sanction economies by exploiting local
communities without giving back.
G. Misleading advertising can underestimate/undermine consumer confidence and lead to a loss of
brand loyalty.
Choose the correct verbs to complete the sentences.
A. Many companies put/push an agenda that aligns with their business interests by funding political
campaigns.
B. Many companies comply with regulations in order to secure/survey external investment, but their
values are often superficial.
C. These days, employees and customers are likely to boycott/ban companies that don’t prioritize DEI
(diversity, equality and inclusion).
D. If large corporations switched to more ethical business conduct, other businesses would quickly
fasten/follow suit.
E. Even if corporations face/force backlash from the public over business practices, they only care
when it affects investment.
F. Multinational corporations threaten to sabotage/sanction economies by exploiting local
communities without giving back.
G. Misleading advertising can underestimate/undermine consumer confidence and lead to a loss of
brand loyalty.

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