Introduction “An ESG reckoning is coming.” That was the wakeup call Harvard Business Review published in March 2021, about the responsibility companies and organizations bear when it comes to the future of our planet. Environmental, Social, and Corporate Governance (ESG) evolved from a United Nations effort around responsible investing; in less than 20 years, it has become a defining focus for organizations of all kinds. The movement has only gathered steam as these factors have loomed larger on the global stage. And here’s the thing: While ESG isn’t directly a financial metric, it can have a powerful impact on the bottom line. Fortunately, incorporating ESG into your company’s spend management program is an achievable goal. But above all, sustainable spending is an opportunity for finance managers to take a leadership role in building a better company—and a better world.