In the public sector space, a comprehensive approach to ESG may address a spectrum of topics, ranging from day-to-day operations to policy initiatives to capital borrowings. This article, originally published by American City & County, focuses on the ESG journey as a "nine-land highway," highlighting capital or other projects that may require long-term borrowing, which projects can relate to a typical annual capital improvement plan, ensured continuity of utility operations or specifically addressing ESG or sustainable initiatives.