It’s hard to avoid the ESG agenda right now. Environmental, social and governance issues have become a lightning rod that seems to focus all critical attention, to the exclusion of all others.

Profitability? Dividends? Positive cash flows? Without those you may be struggling, but at least you will still be in business, even if only just.

But no ESG reporting? Then get to the back of the queue if you need more finance or investor support.