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术语表 · ESG

ESG

ESG stands for environmental, social, and governance — a framework that identifies non-financial risk and opportunity factors that investors commonly analyze alongside traditional financial metrics.

ESG is vocabulary before it is a strategy. The three letters each point to a category of factors: environmental covers resource use, climate exposure, and pollution risk; social covers labor practices, supply chain conditions, and community relationships; governance covers board structure, executive accountability, shareholder rights, and transparency. Investors use these lenses to ask whether a company or fund carries risks — or advantages — that standard financial statements do not fully capture. The due diligence process in a family office commonly includes some form of ESG review, even when families do not explicitly label it that way.

It is important to understand what ESG is not. It is not a political position, a returns guarantee, or a synonym for ethical investing. Two families can analyze the same ESG data and reach different conclusions about what it means for their portfolio. ESG factors are inputs to analysis, not outputs that dictate a specific action. This is why the term appears in investment policy statements and manager selection criteria across families with very different values and very different approaches to asset allocation.

ESG also differs from impact investing and negative screening (excluding certain industries entirely). A family applying ESG lenses might still hold companies in contested sectors if the governance profile and risk-adjusted return meet their criteria. Impact investing, by contrast, requires intentional pursuit of measurable positive outcomes. Negative screening excludes specific activities regardless of other factors. All three tools can coexist within a family office's investment framework, but conflating them creates confusion in policy documents and family conversations.

Data quality and standardization in ESG reporting remain uneven across companies and asset classes, and the regulatory landscape around ESG disclosure is evolving in multiple jurisdictions. Families working on private equity or direct investments often find ESG data scarcer than in public markets. Building consistent ESG evaluation criteria — and applying them through a documented process — is typically a task for the family's investment team or outsourced advisors working under the direction of the investment committee.

相关术语

家族办公室

What Is a Family Office?Do You Need a Family Office?Single Family Office (SFO)Multi-Family Office (MFO)Micro Family OfficeWhat a Family Office CostsWhy Family Offices Exist

构建 Family Office

How to Build a Family Office From the Ground UpStep 3: The Organizational StructureStep 4: Internal vs. Outsourced (Build vs. Buy)The First 90 Days: Turning the Lights OnStep 1: Define the Family Office's PurposeStep 2: Inventory the Family's AssetsStep 5: Hire the Core Team

投资

How Family Offices InvestDirect InvestingAsset Allocation for Family CapitalThe Investment Policy Statement (IPS)Liquidity, Concentration, and RiskPublic Markets: Equities and Fixed IncomeReal Estate in the Family Portfolio

运营管理

Family Office AccountingFamily Office TechnologyFamily Office CybersecurityConsolidated Reporting: One True Net WorthBill Pay, AP, and Financial ControlsFamily Office Software, Category by CategoryBanking, Custody, and Treasury

治理与遗产规划

Family GovernanceEstate Planning and Wealth TransferHow Family Offices Manage TaxPhilanthropy and the Family OfficeThe Family ConstitutionSuccession: The Office After the FounderPreparing the Next Generation

行业

Careers in Family OfficesHow the Family Office Industry Is ChangingFamily Offices and Regulation

角色与人员配置

Family Office Roles & Staffing, MappedFamily Office CEO / President / Managing DirectorChief Investment Officer (CIO)Portfolio Manager / Investment DirectorAsset Manager (Real Assets)Chief Financial Officer (CFO)Controller

对比分析

Single vs. Multi-Family OfficeFamily Office vs. Wealth ManagerFamily Office vs. RIAFamily Office vs. Private BankFamily Office vs. Financial AdvisorFamily Office vs. Hedge FundFamily Office vs. Private Equity Firm