Most businesses have been thinking about sustainable business and ESG for a long time, and ESG has evolved from a “should do” to a “must do” as companies recognize that doing right by people and the environment and practicing good governance are essential to surviving in the marketplace. In this theme, we examine the future of ESG, including what being a sustainable business means today, and what the business of sustainability looks like in 2032 and beyond. We partnered with the University of Oxford to survey 250 global business leaders about these aspects of the future of ESG. This work was funded by Protiviti as part of VISION by Protiviti’s Future of ESG initiative.