posted on 2025-03-18, 14:22authored byDon Hamson, Ryan Lafond, Simon O'Connor, Lukasz Pomorski, Andrew Porter, Gavin Smith
ESG investing faces data inconsistencies, regulatory challenges, and political divisions. While Europe leads, the U.S. lags in ESG integration. ESG serves as a risk, return, or ethical factor, with rising regulatory scrutiny to prevent greenwashing. Investors must balance fiduciary duties with sustainability. ESG is evolving as part of assessing company quality, requiring genuine integration over marketing. Climate risk measurement relies on diverse data sources, with active strategies enabling deeper analysis, engagement, and risk control.
History
Language
English
Format
.pdf and online resource
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Copyright, Accountability in a Sustainable World Quarterly, CARE Center for Accounting Research and Education