This easy-to-read book explains the context of how to apply Environmental Social Governance (ESG) for small to medium enterprises. While corporate Australia is reasonably well prepared, having dedicated sustainability managers, small to medium enterprises have a lot of questions about how it affects them. Here we answer many of the questions they have been asking. As part of the supply chain, small business and farmers are looking for a plain English version explaining 'what is ESG?', and how it will impact them. The book discusses the various topics in an Australian context and how it aligns with the United Nation sustainability goals. It supports the podcast series 'ESG Explored' that holds casual interviews with specialists from corporate Australia. ESG has been covered mostly in the context of corporate investment and climate change. There are no known titles that cover the topic in depth for Australian small businesses and managers in a non-academic plain English format. A similar book is ESG Matters by Dr Debra L. Brown and David A.H. Brown written for an American audience and does not cover Australian policies. A number of consulting firms such PWC, KPMG, EY covers the topic, it is principally targeted at their corporate clients. The content is supported by the Queensland Futures Institute as being important to their members.