Union Low Carbon
## What is ESG?\n\nEnvironmental, Social, and Governance (ESG) criteria are increasingly used by investors, regulators, and consumers to evaluate the sustainability and ethical impact of businesses.\n\n## Environmental Pillar\n\nFor fashion brands, the environmental pillar covers carbon emissions, water usage, chemical management, waste reduction, and circular economy initiatives.\n\n## Social Pillar\n\nThe social dimension addresses labor practices, worker safety, fair wages, community engagement, and supply chain transparency.\n\n## Governance Pillar\n\nStrong governance includes board diversity, anti-corruption policies, ethical sourcing verification, and transparent reporting mechanisms.\n\n## Key Frameworks\n\nBrands should align with recognized frameworks such as GRI Standards, SASB, and the EU Corporate Sustainability Reporting Directive (CSRD).\n\n## Getting Started\n\nBegin with a materiality assessment to identify the ESG issues most relevant to your business and stakeholders.