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<p><i> 4 minutes </i></p><p>Environmental, social and governance (ESG) issues have gained a great deal of popularity. A wide range of regulatory and standardisation initiatives on social and governance aspects already exist at EU level, which provide fairly concrete guidance for ESG-oriented human resources work. This article, part of a series on ESG requirements for HR managers, outlines the existing requirements and indicates how they are to be interpreted in Germany.</p>