Category: DC
ESG, easy as 1,2,3
Practical steps for meeting increased disclosure requirements
The result is that an enhanced layer of oversight now applies to trustees' decision-making processes, from setting out trustees’ investment beliefs, to overseeing and reporting on their implementation.
As trillions of dollars flow into sustainable investments and high-carbon assets are written down by oil companies, environmental, social and governance (ESG) themes are influencing investment decisions on an ever-increasing scale and affecting companies’ access to capital.
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