ESG fundamentals encompass the basic principles and practices of managing environmental, social, and governance (ESG) factors. This includes understanding key ESG issues, measuring performance, and integrating ESG into decision-making. Effective management of ESG fundamentals enhances corporate reputation and stakeholder trust. It supports long-term resilience and competitive advantage. Organizations with strong ESG fundamentals drive sustainability and innovation. Understanding and implementing ESG fundamentals is critical for achieving sustainability goals.