The significance of the country of establishment in ESG assessments lies in understanding the socio-economic and regulatory environment that shapes a company's operations. Factors such as legal framework, labor laws, environmental regulations, and corporate governance practices greatly influence a company's ESG score. Companies must consider and comply with country-specific ESG compliance and reporting requirements, going beyond minimum standards to exhibit a true commitment to ESG ideologies. To accurately report on country-specific ESG factors, companies must gather comprehensive data, research national standards, document initiatives aligning with those standards, and reflect on their business practices within the socio-political and environmental context. Transparency and dedication to sustainable and responsible practices are essential for accurate ESG scores.