The article discusses the importance of ESG responsibility within an organization and who should be responsible for sustainability matters. It mentions that different companies may allocate these responsibilities to either the management team or the Board of Directors. Effective ESG governance requires clear communication, defined roles, and accountability. Best practices involve policies, controls, and cultural initiatives that integrate sustainability into the company's DNA. The article emphasizes the need for a clear and accountable approach to responsibility to enhance a company's ESG efforts and reputation.