Many big US companies are making a 180 degree turn and moving away from their ESG commitments. They are essentially retreating from their Environmental, Social and Governance goals as a result of political pressure and due to economic and cultural shifts taking place in the US. But one state appears to be bucking the trend. California emerges as the outlier, maintaining its focus on its ESG targets. While the US is retreating, European and Asian nations have taken a divergent path, keeping their ESG pledges alive. Today, we’ll explore the forces driving these divergent paths, dive into the perspectives of corporations and investors, and examine what the future might hold for ESG as a cornerstone of corporate strategy.