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Our economic environment changes everyday. We are all connected from an economic perspective in the era of globalism. Consumer groups request more responsibility from business to solve economic problems. After the world economic crisis, investors carefully observe the environmental, social, and governance issues related to the profit of corporations where they invest. ESG are actually effective for the performance and sustainability of companies. ESG is a new tool that evaluates businesses and organizations for their better performance for the environment and public. It has been thought that economics has nothing to do with religion.Unification Thought has an economic viewpoint of Mutual Existence that is centering on God. God created the world and everything belongs to God. God gave subjectivity to humans who could share wealth with God. This impact extended the life of companies that prioritized profits in the past and companies actively set and developed their own goals. ESG remains only on the material side when it performs in companies and NGOs. ESG’s criteria have not yet included these spiritual values. However, unlike other economic standards, it considers the rights of nature, human rights, and justice to continue to grow. Religion needs to play a role in setting new economic standards. Rather than rejecting religion, we should think about the value of human co-prosperity provided by religion.Humans and the environment must survive together, humans and humans must prosper together, and society must continue to go in the right direction. To achieve the goal, not only material goods but also spiritual love must go together in economic activities. Without love for mankind and nature, mankind would not be able to see the right direction.