Which of the following best describes Electronically Stored Information (ESI)?

Electronically Stored Information (ESI) refers to data that is stored in electronic format. This encompasses a wide range of data types and sources, including documents, spreadsheets, presentations, databases, and any other digital file that can be created and manipulated using electronic systems. The definition of ESI is particularly significant in the context of legal discovery and compliance, as it emphasizes the importance of handling digital information appropriately throughout legal processes.

The other choices do not accurately describe ESI. Physical documents stored in file cabinets are not considered electronically stored information since they exist in a non-digital form. Financial records, while they may contain ESI when stored electronically, do not capture the full scope of ESI, which encompasses all electronic data, not just financial records. Records related solely to email communications represent only one specific type of ESI and do not account for the myriad other forms of electronically stored information that exist, such as files created by software applications or data captured by online services.