From cpaaustralia.com.au: Integrity is crucial in the ESG landscape, with organisations expected to demonstrate genuine impacts rather than fabricate claims, which could lead to scrutiny and loss of trust.

Investments that yield Community and Social Value are being pursued, suggesting a correlation between social wellbeing improvements and financial returns, with a call for a universal methodology to measure social impact.

The challenge lies in defining purpose and goals concerning stakeholder needs as entities seek to integrate ESG principles, regardless of whether they identify as social impact businesses.