ESG in Revas business simulations – how does the module work?

12 min read

How can business decisions be combined with environmental and social responsibility? When running a company, these are not two separate worlds. A decision about purchasing equipment, hiring an employee or investing in business premises can affect both the company’s finances and its impact on the world around it. This is exactly what the ESG module in Revas business simulations is designed to demonstrate. While managing a virtual company, students gain an additional area to consider as part of their strategy. At the same time, they still need to make sure that the company achieves its core business goals.

What is ESG?

ESG covers three areas related to how a company operates:

  • E – Environmental – the company’s impact on the environment,
  • S – Social – its impact on employees, customers and society,
  • G – Governance – how the company is managed and how responsible decisions are made.

Although ESG is often associated with large organisations, smaller companies also make decisions that can have a positive or negative impact on their surroundings.

In Revas simulations, students can explore these relationships while managing their own virtual company.

ESG is not just one decision in the game

The module does not reduce ESG to a single additional tab or one isolated decision. ESG-related elements are connected to different areas of running a company.

Players can, for example:

  • implement CSR initiatives,
  • reduce inequalities in recruitment by employing people at risk of social exclusion or employees aged 45+,
  • choose equipment and facilities aligned with ESG goals, such as products made from recycled materials,
  • invest in solutions that reduce energy or water consumption,
  • offer employee benefits that support wellbeing,
  • provide ESG training for employees,
  • communicate ESG activities through the company website and social media channels.

As a result, ESG-related decisions appear across different areas of business management – from employees and investments to costs, marketing and workplace organisation.

Choosing equipment aligned with ESG goals in a Revas business simulation

From equipment choices to CSR initiatives

ESG-related decisions can take many forms. One example is choosing equipment. Players may decide to purchase products made from recycled materials.

Another area is corporate social responsibility. In the simulation, players can choose CSR initiatives such as buying food for an animal shelter, cleaning up areas around the company or organising a family picnic for employees.

CSR initiatives in the ESG module of a Revas business simulation

However, ESG does not operate separately from the company’s other decisions. These activities may involve additional costs, so students need to consider them in the context of the company as a whole.

The ESG score becomes part of the scorecard

If the instructor enables the ESG module, the ESG score becomes one of the elements of the scorecard and team ranking.

Players can check the details of their score across different areas.

The scorecard includes, among others:

  • role allocation,
  • team rules,
  • business premises,
  • equipment,
  • suppliers,
  • employee facilities,
  • customer facilities,
  • CSR initiatives,
  • training,
  • online marketing,
  • employees,
  • comprehensiveness.
ESG score details in the Revas business simulation scorecard

Does the highest ESG score always mean the best strategy?

No. And this is where an important part of the simulation comes into play.

The goal is not to maximise the ESG score at all costs. Players need to find a balance between running a responsible business, maintaining profitability and achieving other business goals.

Investing in ESG-related initiatives can involve additional costs. Focusing too heavily on one area may therefore negatively affect the company’s financial performance.

Before making a decision, the team should consider both its potential ESG impact and its cost and consequences for the company as a whole.

This means students are not given one correct answer to the question: “What should we do?” They need to decide for themselves what role ESG should play in their company’s strategy.

Students choose their own ESG strategy

ESG-related activities in the simulation are optional.

Teams decide for themselves:

  • which initiatives to implement,
  • when to implement them,
  • how important ESG will be in their overall strategy.

The module therefore does not impose one specific approach to running a business.

Students can observe how business, financial, social and environmental decisions interact with one another – and experience how challenging it can be to pursue several different objectives at the same time.

Frequently Asked Questions

ESG covers three areas: Environmental, Social and Governance. The module allows students to consider these areas when making decisions while managing a virtual company.

Students can implement CSR initiatives, choose ESG-aligned equipment and facilities, invest in energy- and water-saving solutions, offer employee benefits, provide ESG training and communicate ESG activities through the company website and social media.

No. ESG-related activities are optional. Teams decide which initiatives to implement, when to implement them and what role ESG will play in their strategy.

Yes. If the instructor enables the ESG module, the ESG score becomes part of the scorecard and team ranking.

No. Students need to balance ESG-related activities with profitability and other business goals. Investing too heavily in ESG initiatives can negatively affect the company’s financial performance.

Publication date

09/09/2026
ElżbietaSzczepaniak Author Elżbieta Szczepaniak