A report published September 1, 2021 by analytics provider Intelligize (“Report”) revealed that, of the three topics covered by ESG—environmental, social and governance matters—responses suggest that companies are least focused on environmental issues. This suggests that if a company were interested in making gains in ESG, there may be some low hanging fruit in the environmental arena to capture and capitalize on, given this lack of historic focus. The survey responses came from hundreds of C-suite executives as well as professionals handling compliance, legal, accounting and other matters at public companies with varying asset sizes, across 14 industries and 15 job functions.