The dogma according to which corporate sustainability passes from the achievement of ESG parameters, is achievable if these objectives are the natural execution of the corporate strategy, in order to avoid opportunistic behaviors. The funds available for ESG investments are significant. As regard the disclosure of non-financial information and the relative cost, we believe they do not constitute a problem, like the accounting or management reporting used to evaluate the choices made. Italian companies, often organized in districts, have a strong territorial integration (parameter S) often only not perceived or widespread. Governance (parameter G), appears to be the most delicate aspect. The real criticality, even if there is a willingness to expand and diversify the powers of the administrative body, remains its adequate functioning, according to a more managerial logic.