Abstract
This paper argues that the international community, led by the United Nations, must develop a coherent global framework for the “S” in Environmental, Social, Governance (ESG) to strengthen corporate accountability and human rights protections. While environmental metrics in ESG have gained global traction, the social pillar remains fragmented, inconsistently defined, and weakly enforced, opening the door to impact washing, where companies misrepresent or exaggerate their positive social impact. Drawing from international, regional, and domestic case studies, this paper illustrates how this incoherence leads to economic, ethical, and operational harms for businesses and the global community. It argues that public governance should regulate the social dimension of ESG through binding international treaties and recurring multilateral conferences, modeled on successful global environmental governance mechanisms. Ultimately, the paper proposes actionable pathways for building international consensus on the “S” in ESG and establishing enforceable metrics to protect human dignity in global supply chains.
Recommended Citation
Emma O'Connor, Toward a Global Consensus on the "S" in ESG: Strengthening Human Rights and Corporate Accountability Through Global Governance, 37 Pace Int'l L. Rev. 157 (2025)DOI: https://doi.org/10.58948/2331-3536.1445
Available at: https://digitalcommons.pace.edu/pilr/vol37/iss1/5
