Introduction– Why ESG Matters at the Board Level? Until lately, Environmental, Social and Governance (ESG) issues were marginal—acknowledged but seldom shaping decisions in the boardroom. Now? ESG takes the spotlight. Boards are evaluated on more, than profits. Stakeholders ask: are you overseeing your footprint aiding your communities and conducting your business ethically? The rules have completely changed. The pressure is intense. According to an investor survey in 2024 ov