The expectation that organizations measure and disclose their environmental, social, and governance (ESG) performance has grown rapidly, yet the dominant assessment frameworks were designed for large, listed companies and translate poorly to the cultural, creative, and audiovisual sector. This sector brings together small and medium-sized enterprises, cooperatives, public foundations, and entities operating within larger cultural institutions, each with distinct governance logics and a hybrid commercial and cultural mission that general ESG tools are not equipped to capture. Sector-specific protocols such as EcoMuvi, the Green Film DOC Rating System, and the Green Audiovisual Protocol address part of this gap but remain limited to the environmental dimension and to individual productions, and are not suited for organizations as a whole.