The metaverse is adding a new layer to the traditional internet, rich with virtual and augmented realities. At the same time, the environmental, social and governance (ESG) movement is developing new criteria by which companies will be judged by investors, assessing corporate performance according to ESG standards. Companies developing metaverse strategies would do well to consider the prospect of new technologies to help – or hinder – execution on ESG goals and how to provide evidence on each measure.