Beyond Expectations: ESRS S1–S4 and the “What Thank Have Ye?” Principle


By David J. James | Quoracy.com

In the age of sustainability disclosures and corporate transparency, the European Sustainability Reporting Standards (ESRS) S1–S4 present themselves as technical instruments—legal scaffolding for social accountability. But beneath their regulatory veneer lies a deeper philosophical current: a challenge not merely to comply, but to go beyond expectations. To act, as Jesus once said, not just in reciprocity, but in grace. This essay traces the intellectual lineage of that challenge, from the Gospel of Luke to Carl Gustav Jung, through Eric Berne, and into the heart of modern ESG.

The “What Thank Have Ye?” Principle

Jesus’s words in Luke 6:32–35 are a direct rebuke to transactional morality:

“If ye love them which love you, what thank have ye? for sinners also love those that love them. And if ye do good to them which do good to you, what thank have ye? for sinners also do even the same.” (Luke 6:32–33, KJV)

Continue reading “Beyond Expectations: ESRS S1–S4 and the “What Thank Have Ye?” Principle”

Quoracy.com supports the Unicef/Dulux “Own a Colour” campaign


"Quoracy Blue"

You may have noticed the change in background colour on this site from a Cambridge style light blue to a darker blue verging on regal purple – this is the colour with the hex code #260564 – my birthday in fact – and is now the property of quoracy, it is officially called “Quoracy Blue” and can be checked out by following this link to the Unicef/Dulux appeal “Own a Colour”, which is fighting malaria and other diseases affecting children in the poorer parts of the world.

We hope that other websites and wordpress places, youtube channels, etc, will buy their own colours and place them on their backgrounds, and support this cause. Get your favorite colour before someone else does!