ESG is now a top business priority, with organizations viewing it as an opportunity rather than a risk. Businesses are undergoing transformations driven by regulatory pressure, investor interest, and shifting consumer behavior, demanding transparency and new information. Companies must move from "less bad" to "good," focusing on positive impacts. Board members need the right competencies to drive change, and the next generation of accountants must focus on relevance, embracing broader information sets to ensure transparency and long-term value.