The one that is simultaneously E, cash-positive and visible: eliminating heat losses. It cuts Scope 1 (E), brings exposed surfaces to touch-safe temperature (S — a real worker-safety improvement), and gives governance a measured, auditable line for every report (G). Payback up to 2 years makes it self-funding.
From our guide: ESG Initiatives for Manufacturing & Industry — full context, charts and sources there.
