Corporate values compliance is a consideration when determining a project’s ESG factors, because it reflects how a project aligns with the ethical standards and social responsibility of the organization. Corporate values compliance can help to enhance the reputation, trust, and loyalty of the organization among its stakeholders, as well as to avoid legal or regulatory issues that may arise from violating the values. Corporate values compliance can also influence the project scope, objectives, deliverables, and stakeholders, as well as the project management methodology, processes, and practices.

The other options are not directly related to ESG factors. Project management methodology is the approach or framework that guides how a project is planned, executed, monitored, and controlled. IT infrastructure security is the protection of the hardware, software, network, and data components of a project from unauthorized access, use, modification, or destruction. Proper accounting practices are the rules and standards that govern how financial transactions and statements are recorded, reported, and audited for a project. References = CompTIA Project+ Study Guide: Exam PK0-005, 3rd Edition, Chapter 5: Project Scope Management1; CompTIA Project+ Certification Study Guide, 3rd Edition, Chapter 5: Project Scope Management2; What Is Environmental, Social, and Governance (ESG) Investing