UUÂãÁÄÖ±²¥

Introduction

Environmental, social and governance (ESG) considerations are at the forefront for governments, for regulators, for consumers and for employees. Businesses cannot ignore the growing momentum behind ESG factors and the drive to greater disclosure and transparency. But it is more than that. When it comes to developing, implementing, and reporting on strategy, businesses are beginning to see ESG factors as central to creating long-term value. ESG factors are proving themselves as material drivers of financial performance and business resilience. More transparency is leading to more profitable investing and better disclosure is seen as benefitting all stakeholders. This is highlighted by a recent global study by Fidelity showing that companies with better ESG ratings generated higher returns